DT7269 - Double Taxation Relief Manual: Guidance by country: France: Underlying Tax
(1) Documents needed to support the underlying tax claim
For all companies:
The following extracts from the tax return:
Page 2051 - balance sheet
Page 2053 - profit & loss account
Page 2058A - tax computation
Page 2058C (from the succeeding year's tax return) -
appropriation of profits
For S803A ICTA 1988 tax consolidations:
The consolidated tax assessment (situation recapitulative)
A schedule detailing total accounts profits and losses
(French consolidations do not produce consolidated accounts)
For pre S803(A) 1988 ICTA tax consolidations:
Page 2058 TS - detailing taxable profits and losses
(2) Reserves
Relevant profits are reduced by transfers to:
Legal reserve until the reserve equals 10% of share capital
Long term capital gains reserve (reserve special des plus-values a long terme)
(3) Admissible taxes
In addition to those taxes described at DT7252 the 15% and 3.3% surcharges are admissible; the 1.5% surcharge is inadmissible.
Tax should be reduced by reimbursable credits for R&D, training, start ups etc.
