I. – A company, hereinafter referred to as the “parent company”, may be solely liable for the corporation tax due on all the profits of the group formed by itself and the companies in which it holds at least 95% of the capital on a continuous basis during the financial year, directly or indirectly through companies or permanent establishments that are members of the group, hereinafter referred to as the…
I. – By way of exception to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws up consolidated accounts under the conditions provided for in the first paragraph of l’article L. 233-18 of the French Commercial Code, it may be solely liable for the corporation tax due on all the profits…
The overall result is determined by the parent company by making the algebraic sum of the results of each of the companies in the group, determined under the conditions of ordinary law or in accordance with the procedures set out in article 214. Participation income received by a group company from a company that has been a member of the group for more than one financial year and participation income…
I. – The net financial charges borne by the group are deductible from the overall result, up to the higher of the following two amounts: 1° Three million euros; 2° 30% of the group’s result determined under the conditions of II. The amount of three million euros mentioned in 1° of this I refers to one financial year, if necessary reduced to twelve months. II. – The result referred to…
The overall profit is taxed in accordance with the procedures set out in the second paragraph of paragraph I of Article 219. The overall net profit obtained pursuant to article 223 H, when the option for the regime provided for in article 238 is exercised, is subtracted from the overall profit to be taxed separately in accordance with the procedures provided for in the second paragraph of a of I…
The overall net long-term capital gain or loss is determined by the parent company by making the algebraic sum of the net long-term capital gains or losses of each of the companies in the group, determined and taxable in accordance with the procedures set out in articles 39 duodecies to 39 quindecies. The provisions of article 39 quindecies are applicable to the overall net long-term capital gain and loss. The…
The fraction of the capital gain or loss relating to the transfer between group companies of a fixed asset, acquired since the date on which it was entered on the balance sheet of the group company which made the first transfer, is not taken into account for the calculation of the profit or loss or of the overall net long-term capital gain or loss in respect of the financial year…
1. Where the parent company opts for the regime provided for in paragraph I of Article 220 quinquies: a) The overall deficit declared in respect of a financial year shall be set off against the overall profit or, where applicable, against the profit that the parent company declared in respect of the financial year preceding application of the regime defined in this section, under the conditions provided for in Article…
I.-1. The parent company of the group shall subject to separate taxation at the rate provided for in the second paragraph of a of I of Article 219 the overall net income from the sale, concession or sub-concession of assets held or taken under concession by a member company of the group for which the option for the taxation regime provided for in Article 238 est exercée. This option is…
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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