French Commercial codeIn force
Subsection 1: Division of commercial companies
Article L236-19
Articles L. 236-2 to L. 236-7 are applicable to demergers.
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Showing 5631–5640 of 59199 articles for “Art. 1845 to 1870-1”
Articles L. 236-2 to L. 236-7 are applicable to demergers.
A company may transfer its assets and liabilities to several existing companies or to several new companies by way of a demerger. This option is open to companies in liquidation provided that the dist…
…mpling shall include at least three samples, except in the cases provided for in articles R. 512-18 to R. 512-24. One is sent to the State laboratory for analysis, the other two may be sent to the exp…
Sampling shall be carried out in two samples where, because of their value, nature, the insufficient quantity available, the weight or volume of the goods or of the samples intended for analysis or te…
When a case is referred to it pursuant to the first paragraph of article L. 76 of the French Tax Procedures Book, the Direct Tax and Turnover Tax Commission includes, in addition to the Chairman, two…
…ative magistrates appointed under the same conditions.II - For the examination of disputes relating to the expenses provided for in a to j of II of article 244 quater B or the expenses mentioned in I…
…in 4° of 1 of Article L. 59 A of the Book of Tax Procedures, the commission comprises, in addition to the chairman, three agents of the administration, one notary appointed by the chambers of notarie…
I. - For the determination of industrial and commercial profit, and subject to the provisions of II the taxpayers' representatives are appointed by the competent chambers of commerce and industry or c…
For reasons of confidentiality, the taxpayer may request that the matter be referred to another committee within the jurisdiction of the territorially competent administrative court of appeal. This co…
…mentioned in I of article 1498 and the updating coefficients, the commission comprises, in addition to the chairman, four representatives of the administration, one departmental councillor from among…
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