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Note 23 - Income Taxes (Tables)

12 Months Ended

Dec. 31, 2019

Notes Tables

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

Income / (loss) before income taxes is comprised of the following:		2019				2018				2017
France			1,803				1,687				1,003
Other countries			388				(1,667	)			(1,296	)
Total			2,191				20				(293	)

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

Income tax (expense)/benefit consists of the following:		2019				2018				2017
Current income tax expense:
France			(237	)			(163	)			(161	)
Other countries			(550	)			(351	)			(373	)
Sub-total current income tax expense			(787	)			(515	)			(534	)
Deferred income tax (expense) benefit:
France			(1	)			2				(15	)
Other countries			109				155				161
Sub-total deferred income tax (expense) benefit			108				157				146
Total			(679	)			(358	)			(388	)

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

		December 31,
		2019				2018
Net operating loss carry forwards			13,642				13,675
Elimination of intercompany profit in inventory			269				187
Elimination of intercompany profit in fixed assets			349				343
Provisions for retirement indemnities			577				488
Capital leases treated as operating leases for tax			29				10
Other items			544				174
Total deferred tax assets			15,410				14,877
Total deferred tax liabilities			-				-
Net deferred tax assets			15,410				14,877
Valuation allowance for deferred tax assets			(14,977	)			(14,553	)
Deferred tax assets (liabilities), net of allowance			432				324

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

		2019				2018				2017
Effective income / (loss) tax at French statutory tax rate			(614	)			(6	)			98
Income of foreign subsidiaries taxed at different tax rates			(51	)			(124	)			64
Effect of net operating loss carry-forwards and valuation allowances			189				(210	)			(1,530	)
Non-taxable debt fair value variation			-				235				1,026
Permanent differences			(251	)			(392	)			178
Effect of cancellation of intra-group positions			(54	)			35				144
French business tax included in income tax (CVAE)			(159	)			(161	)			(161	)
Other			263				265				(207	)
Effective income (loss) tax			(679	)			(358	)			(388	)

X

- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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