Article 210 A
1. Net capital gains and profits generated on all assets contributed as a result of a merger are not subject to corporation tax.The same applies to any capital gains generated by the acquiring company…
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Showing 551–560 of 69327 articles for “Art. 150-0 A II-2”
1. Net capital gains and profits generated on all assets contributed as a result of a merger are not subject to corporation tax.The same applies to any capital gains generated by the acquiring company…
Consular judges shall send their candidacy in writing to the Keeper of the Seals, Minister of Justice, and to the heads of the Court of Appeal in whose jurisdiction they hold office or last held offic…
As an exception to Article 259, the place of supply of the following services is located in France:1° The hiring of means of transport:a) Where they are of short duration and the means of transport is…
Services essential to the use of movable or immovable property and provided to their members by legal entities designated in article 239 octies in return for, independently of contributions, the stric…
Undertakings carrying out the operations referred to in 1° of Article L. 310-1 and the supplementary occupational pension funds referred to in Article L. 381-1 may, under the conditions set out in Art…
For transactions relating to the exploitation of the assets or rights of a trust estate, the trustee is considered as a separate taxpayer for each trust contract, except for the assessment of the limi…
The standard application for early declassification of the national interest market contains, in addition to the deliberation of the regional council concerned, the following documents: 1° The deliber…
When they are not deductible from the taxable income of a creditor company, debt waivers granted by the latter to another company in which it has a holding within the meaning of article 145 are not ta…
I. - 1° The taxable amount for supplies by a taxable reseller of second-hand goods, works of art, collectors' items or antiques which have been supplied to him by a person who is not liable for value…
I. - A company, hereinafter referred to as the "parent company", may be solely liable for the corporation tax due on all the profits of the group formed by itself and the companies in which it holds a…
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