2°: Payment of tax

1. Each company in the group is required to pay the advance payments provided for in Article 1668 for the twelve-month period starting from the beginning of the financial year in respect of which this company joins the group. If the parent company’s assessment of the tax due in respect of the taxable income for that period shows that the advance payments made exceed the tax due, the excess is…

1. The parent company is substituted for the companies in the group for the purposes of setting off against the amount of corporation tax for which it is liable in respect of each financial year: a. Tax credits attached to income received by a group company and which did not give entitlement to the application of the parent company regime referred to in Articles 145 and 216 ; b. Tax…