The French tax authorities have provided details for tax consolidated group regarding the application of the 5% penalty due in the case of lack of payment of the last corporate income tax instalment, when the amount of corporate income tax is estimated as from the projected profit and loss statement. Now, each company of a tax group has to produce a projected profit and loss statement, even if this company is not bound to do so according to the French Commercial Code (BOI-CF-INF-10-30-20121228 n°230).