French Tax Group definition

French Tax Group means the French tax consolidated group (groupe d’intégration fiscale) within the meaning of Article 223 A et seq. of the French tax code (code général des impôts) formed between Custom Sensors & Technologies S.A.S., as parent company of the French tax consolidated group, French Seller and BEI France.
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French Tax Group has the meaning set forth in Section 7.10(n)(i).
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French Tax Group has the meaning given to it in Article 8.15.4;
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Examples of French Tax Group in a sentence

  • The French Tax consequences of such exit will be governed by the provisions of the French Tax Group Exit Agreements attached hereto as Exhibit A.

  • This Agreement shall supersede the Tax Consolidation Agreement and any such other agreements related to the French Tax Group with respect to BEI France as from the date hereof.

  • The Tax Consolidation Agreement is terminated in all respects as it relates to the French Income Tax relationships between Parent and the French Tax Group, on the one hand, and BEI France, on the other hand, with effect as of the date hereof.

  • Without prejudice to the provisions of Section 4 (Tax Attributes) below, Parent will bear all Taxes and other financial consequences relating to any add-backs to the taxable income of the French Tax Group resulting from the leaving by BEI France of the French Tax Group, which encompass any add-backs provided for by Articles 223 F, 223 R and 223 S of the French Tax Code and, as the case may be, any penalties and interest for late payment incurred in connection with such add-backs.

  • Tax matters relating to the tax periods of the French Tax Group during which BEI France was member of the French Tax Group and which are not addressed in this Agreement will be governed by the relevant provisions of the Purchase Agreement.

  • This spreadsheet had been prepared by Kia in response to a discovery request made by the Ruizes.

  • As from January 1, 2012, Vivendi SE benefits only from the French Tax Group System.• Under the French Tax Group System, Vivendi is entitled to consolidate the tax profits and losses of the French subsidiaries that are at least 95% owned, directly or indirectly, by it.

  • Vivendi SE benefits from the French Tax Group System and, up until December 31, 2011 inclusive, it benefited from the Consolidated Global Profit Tax System pursuant to Article 209 quinquies of the French Tax Code.

  • Any amount due by any of the French Tax Group Companies to Total pursuant to the Convention de sortie d’intégration fiscale shall be timely paid within the time limits provided for thereunder, provided that the fraction of such amount that corresponds to Taxes for which Buyer is entitled to actual indemnification under Section 9 shall be paid concomitantly with payments made by Total or the Sellers in respect of such indemnification of the Buyer.

  • For example, if the Closing occurs in December 2021 then CPI France will leave the French Tax Group from January 1, 2021, and will then be taxable on a stand-alone basis on its tax year ending December 31, 2021.


More Definitions of French Tax Group

French Tax Group has the meaning set out in the Tax Covenant;
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French Tax Group means a group formed between Hotel Inter -Continental Paris SAS and Hotel Inter-Continental London (Holdings) SAS for French Corporate Income Tax purposes under Article 223 A and seq. of the French Tax Code;
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Related to French Tax Group

  • Tax Group means any federal, state, local or foreign consolidated, affiliated, combined, unitary or other similar group of which the Acquiror Company is now or was formerly a member.

  • council tax benefit means council tax benefit under Part 7 of the SSCBA; “couple” has the meaning given by paragraph 4;

  • Transaction Tax Deductions means, to the extent Tax deductible for Income Tax purposes, all compensation attributable to payments by a Company or Company Subsidiary on or prior to the Closing Date, including employee transaction-related bonuses, change of control payments, and severance payments, resulting from or related to the consummation of the Contemplated Transactions that are charged to Sellers as part of the Transaction Expenses.

  • non-taxable territory means the territory which is outside the taxable territory;

  • VAT Group means a group for the purposes of the VAT Grouping Legislation.

  • Actual Tax Liability means, with respect to any Taxable Year, the liability for Covered Taxes of the Corporation (a) appearing on Tax Returns of the Corporation for such Taxable Year and (b) if applicable, determined in accordance with a Determination (including interest imposed in respect thereof under applicable law).

  • Pre-Tax Income means income, as determined by GAAP, prior to deduction of the Bonus Pool (as hereinafter defined) and income taxes, and if applicable, after the deduction of any bonus pool of a future officer bonus plan adopted by the Company relating to an applicable Award Year and adjustments approved by the Board as described herein.

  • Post-Distribution Tax Period means a Tax year beginning and ending after the Distribution Date.

  • Australian Tax Act means the Income Tax Assessment Act 1936 (Cth) (Australia) or the Income Tax Assessment Act 1997 (Cth) (Australia), as applicable.

  • Straddle Tax Period means a Tax period that begins on or before the Closing Date and ends thereafter.

  • Tax roll means a permanent record of the taxes charged on property, as extended

  • Income Tax Return means any Tax Return relating to Income Taxes.

  • Transaction Payroll Taxes means all employer portion payroll or employment Taxes incurred in connection with any bonuses, option cash-outs or other compensatory payments in connection with the Transactions.

  • Assumed Tax Liability means, with respect to any Member, an amount equal to the excess of (i) the product of (A) the Distribution Tax Rate multiplied by (B) the estimated or actual cumulative taxable income or gain of the Company, as determined for federal income tax purposes, allocated to such Member (or its predecessor) for full or partial Fiscal Years commencing on or after January 1, 2021, less prior losses of the Company allocated to such Member (or its predecessor) for full or partial Fiscal Years commencing on or after January 1, 2021, in each case, as determined by the Manager and to the extent such prior losses are available to reduce such income over (ii) the cumulative Tax Distributions made to such Member after the closing date of the IPO pursuant to Sections 4.01(b)(i), 4.01(b)(ii) and 4.01(b)(iii) and, if applicable with respect to such Fiscal Year, pursuant to Section 4.1(a) of the Previous LLC Agreement; provided that, in the case of the Corporation, such Assumed Tax Liability (x) shall be computed without regard to any increases to the tax basis of the Company’s property pursuant to Sections 734(b) or 743(b) of the Code and (y) to the extent permitted under the Credit Agreements and applicable Law, shall in no event be less than an amount that will enable the Corporation to meet both its tax obligations and its obligations pursuant to the Tax Receivable Agreement for the relevant Taxable Year; provided further that, in the case of each Member, and for the avoidance of doubt, such Assumed Tax Liability shall take into account any Code Section 704(c) allocations (including “reverse” 704(c) allocations) to the Member.

  • Pre-Distribution Tax Period means any taxable period (or portion thereof) that ends on or before the Distribution Date.

  • Non-Income Tax Return means any Tax Return relating to Taxes other than Income Taxes.

  • Transaction Taxes has the meaning set forth in Section 2.6.

  • Income Tax Returns means all Tax Returns relating to Income Taxes.

  • Employee Taxes means all taxes, assessments, charges and other amounts whatsoever payable in respect of, and measured by the wages of, the Vendor’s employees (or subcontractors), as required by the Federal Social Security Act and all amendments thereto and/or any other applicable federal, state or local law.

  • child tax credit means a child tax credit under section 8 of the Tax Credits Act 2002;

  • Xxxx Group means collectively Xxxx Capital Fund V, L.P., Xxxx Capital Fund V-B, L.P., BCIP Associates, BCIP Trust Associates, L.P. and Xxxxxxxx Street Partners.

  • Income Tax Act means the Income Tax Act (Canada), as amended from time to time;

  • Relevant Tax Authority means HMRC, or, if applicable, the tax authority in the jurisdiction in which the Supplier is established;

  • Foreign taxes means value-added taxes and custom duties assessed by a foreign government on a commodity. It does not include foreign sales taxes.

  • Net Tax Benefit has the meaning set forth in Section 3.1(b) of this Agreement.

  • U.S. Taxes means any present or future tax, assessment or other charge or levy imposed by or on behalf of the United States of America or any taxing authority thereof or therein.