translate English to French: Germany Hungary Iceland Ireland accounting reporting based on Company law directives option for paper and electronic filing; via web or in a XML file annual income tax return + prelimanary corporation tax with different instalments annual tax return electronic filing is mandatory tax declaration based on p&l statement using adjustments annual profit tax declaration the annual declaration with necessary additional information Income tax return and audited financial statements are statutorily required annual tax return, option for paper and electronic filing taxable income less taxable costs strong use of electronic help programs and telematic procedures
Table B6: