French Business Law - French Legislation

Article 220 septdecies of the French General Tax Code

November 8, 2023

I.-Music publishing companies, within the meaning of Article L. 132-1 of the Intellectual Property Code, subject to corporation tax may benefit from a tax credit in respect of the expenses mentioned in III of this article incurred with a view to supporting the creation of musical works, controlling and administering published musical works, ensuring the publication, exploitation and commercial distribution of published musical works and developing the repertoire of an…

Article 221 of the French General Tax Code

November 8, 2023

1 Corporation tax is assessed under the same conditions and subject to the same penalties as income tax (industrial and commercial profits, tax regime based on actual profits or based on the simplified regime). 2 In the event of dissolution, transformation resulting in the creation of a new legal entity, contribution to a company, merger, transfer of the registered office or an establishment to a foreign State other than a…

Article 221 bis of the French General Tax Code

November 8, 2023

In the absence of the creation of a new legal entity, when a company or other body ceases in whole or in part to be subject to corporation tax at the standard rate, profits subject to deferred taxation, unrealised capital gains included in the company’s assets and profits not yet taxed on stocks are not subject to immediate taxation, on the dual condition that no changes are made to the…

Article 222 of the French General Tax Code

November 8, 2023

The companies, firms and associations referred to in Article 206 are required to make declarations of existence, of changes to the corporate pact and to the conditions under which the profession is practised, in accordance with the conditions and deadlines laid down by ministerial decree (1).

Article 222 bis of the French General Tax Code

November 8, 2023

With the exception of those mentioned in 3 of article 200, organisations that issue receipts, attestations or any other documents by which they indicate to a taxpayer that he is entitled to benefit from the tax reductions provided for in articles 200,238 bis and 978 are required to declare each year to the tax authorities, within the time limits stipulated in article 223, the total amount of donations and payments…

Article 223 of the French General Tax Code

November 8, 2023

1. Legal entities and associations liable to corporation tax are required to file the declarations provided for the basis of assessment of income tax in respect of industrial and commercial profits (regime of taxation based on actual profit or based on the simplified regime.

Article 223 bis of the French General Tax Code

November 8, 2023

To benefit from the provisions of Article 219 ter, relating to the taxation of compensation received by companies affected by acts of war for the repair of fixed assets or to replace destroyed stocks, companies must make a request in the income tax return for the financial year in which the said compensation is paid and provide, in support of their request, all relevant evidence.

Article 223 ter of the French General Tax Code

November 8, 2023

With a view to applying the provisions of the articles 39 bis to 39 bis B the companies or other legal entities concerned are required to attach to each return they submit for the assessment of corporation tax, a statement showing separately the amount of expenditure incurred for the purposes indicated in the said articles during the period to which the declaration applies, by deduction, on the one hand, from…

Article 223 quater of the French General Tax Code

November 8, 2023

Companies and legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, which, directly or indirectly, in particular through subsidiaries, own property or rights generating the expenses and charges referred to in Article 4 of Article 39, must show the said expenses and charges separately in their accounts, regardless of the form in which they are incurred. Each…

Article 223 quinquies of the French General Tax Code

November 8, 2023

Where the provisions of the tenth paragraph of 5 of article 39, the overall figures, corresponding to each of the categories of expenditure referred to in the said article and which must be the subject of the statement provided for in Article 54 quater, which relates to the financial year in question, are communicated to the nearest general meeting of shareholders under the responsibility of the statutory auditors.

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French General Tax Code

Article 220 septdecies of the French General Tax Code

Article 221 of the French General Tax Code

Article 221 bis of the French General Tax Code

Article 222 of the French General Tax Code

Article 222 bis of the French General Tax Code

Article 223 of the French General Tax Code

Article 223 bis of the French General Tax Code

Article 223 ter of the French General Tax Code

Article 223 quater of the French General Tax Code

Article 223 quinquies of the French General Tax Code

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French General Tax Code

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