Article 223 G of the French General Tax Code
November 8, 2023
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…
