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Showing 81–90 of 70305 articles for “Art. 210 A and 210 B · C. com. Art. L 233-3”
Subsidiaries or holdings that are exclusively or jointly controlled or over which significant influence is exercised are included in the consolidation.Significant influence over the management and fin…
Where one company owns more than half of the capital of another company, the latter shall be deemed, for the purposes of sections 2 and 4 of this chapter, to be a subsidiary of the former.
Where one company owns between 10% and 50% of the capital of another company, the former shall be deemed, for the purposes of sections 2 and 4 of this chapter, to have an interest in the latter.
Any shareholding of even less than 10% held by a controlled company is considered to be held indirectly by the company controlling that company.
A joint stock company may not own shares in another company, if the latter holds a fraction of its capital greater than 10%. Failing agreement between the companies concerned to regularise the situati…
Only distraining or opposing creditors who have made themselves known prior to the sale are entitled to claim the sale price.
Deferred taxation resulting from: 1° Temporary timing differences between the accounting recognition of income or expenses and their inclusion in the taxable income of a subsequent financial year; 2°…
A set of specifications shall be drawn up for the sale, which shall contain, in addition to a reminder of the previous procedure: 1° The company's articles of association; 2° Any document required to…
The legal and contractual procedures for approval, pre-emption or substitution are implemented in accordance with the provisions specific to each of them.
The day, time and place of the sale are advertised in the press and, if necessary, by posters. Such advertising shall be carried out not more than one month and not less than fifteen days before the d…
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