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Showing 821–830 of 60148 articles for “Art. 197 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…
I. - For a given financial year, the total amount of profit sharing guaranteed by the company or the supplementary occupational retirement fund under article A. 132-2 must be less than a ceiling calcu…
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…
In the event of a change in the date of the liquidation operation under the conditions provided for in article R. 310-6, a copy of the letter informing the mayor of the postponement shall be displayed…
The fee provided for in article R. 663-14 as part of the task of monitoring the implementation of the plan, actions taken or pursued in the collective interest of creditors, the execution of acts enab…
As regards the guarantee of the exchange rate risk relating to export transactions or to loans or credits granted to finance export transactions or export-related transactions, the loss or profit that…
1. The depreciation of capital goods, other than residential buildings, building sites and premises used for the exercise of the profession, acquired or manufactured as from 1st January 1960 by indust…
ANNEX 8 MENTIONED IN ARTICLE D. 553-10 scale of the allowance for asylum seekers I. Scale applicable with the exception of French Guiana and Saint-Martin The daily amount of the asylum seeker's allowa…
The fee provided for in the first paragraph of Article R. 663-4 in respect of the diagnosis of the safeguard or receivership proceedings (number 1 of Table 4-1), is set as follows: 1° Where the debtor…
The income tax return filed under article 53 A farmers subject to the simplified tax regime based on actual profits, includes: 1° A simplified account showing the tax result determined in accordance w…
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