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 6211–6220 of 7311 articles for “Art. 1609 nonies G”
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…
I. - Any person who has been authorised to receive goods or services duty free, tax suspended under article 277 A or under the benefit of a reduced rate is liable to pay the tax or the additional tax,…
I. - The operator of a trading venue shall put in place effective systems, procedures and mechanisms to ensure that its trading systems are resilient, have sufficient capacity to handle high volumes o…
…Exercise their activity, within the limits authorised by their status, with due skill, care and diligence, in the best interests of their clients, in order to provide them with a range of services tha…
…enefit of establishments in the network defined in article L. 510-1 of the Rural and Maritime Fishing Code, within the limit of the ceiling provided for in I of Article 46 of Law No. 2011-1977 of 28 D…
I.-Corporation tax returns and their appendices relating to a financial year are filed electronically.This obligation also applies to companies belonging to one of the following categories:1° Natural…
REGISTRATION APPLICATION FOR GROUPS OF ECONOMIC INTEREST AND EUROPEAN GROUPS OF ECONOMIC INTEREST 1. Information relating to the person 1.1. Identification of the grouping. Where the constitutive deed…
I.- Where the person concerned establishes in a particular case that he is not at fault or negligent, the period of suspension provided for in articles L. 232-23-3-3 to L. 232-23-3-9 shall not apply.…
The following definitions apply1° Manufacturer means the company or organisation engaged in the manufacture of medicinal products, products or articles referred to in article L. 4211-1 , with a view t…
1. The taxable amount is made up of:a. For supplies of goods, services and intra-Community acquisitions, by all sums, values, goods or services received or to be received by the supplier or service pr…
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