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Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title I: Direct taxes and similar levies | Chapter II: Tax on the profits of companies and other legal entities | Section VIII: Groups of companies | 3rd Subsection: Miscellaneous provisions | 6°............ | Article 223 U of the French General Tax Code

French General Tax Code
- Book One: Tax base and assessment
  - Part One: State taxes
    - Title I: Direct taxes and similar levies
      - Chapter II: Tax on the profits of companies and other legal entities
        Section VIII: Groups of companies
        3rd Subsection: Miscellaneous provisions
        6°............

Article 223 U of the French General Tax Code

Article 223 U of the French General Tax Code

November 8, 2023
7:12 am

A decree sets out the reporting obligations of the parent company and subsidiaries of the group defined in articles 223 A à 223 S.

Original in French 🇫🇷

Article 223 U

Un décret fixe les obligations déclaratives de la société mère et des filiales du groupe défini aux articles 223 A à 223 S.

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