Article 150-0 B ter
…the contribution sells the securities within three years of the date of the contribution and undertakes to invest the proceeds of their sale, within two years of the date of the sale and up to at leas…
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Showing 1901–1910 of 2273 articles for “Art. 238 bis K”
…the contribution sells the securities within three years of the date of the contribution and undertakes to invest the proceeds of their sale, within two years of the date of the sale and up to at leas…
…s exceeds €119,675; these deficits may, however, be allowed as a deduction from profits of the same kind in subsequent years up to and including the sixth year.The amount referred to in the first para…
…ferred to in 3° nonies of Article 208, provided that the company receiving the contributions undertakes, in the merger deed, to substitute itself for the absorbed company for the distribution obligati…
…ditions under which the export, offer, sale, distribution free of charge, possession, labelling, packaging or method of use of goods are prohibited or regulated;2° The conditions under which the manuf…
…apital is set at... euros. It is divided into shares of... euros (2). The value of contributions in kind shall be assessed by the contribution auditor(s). In the case of real estate, this assessment i…
Locations and local authority groupings with their own tax system may, by deliberation taken under the conditions provided for in Article 1639 A bis, totally or partially exempt, for the portion of pr…
…out in Articles 92a and 92b thereof; 2° It has breached a provision of Title I and Title III of Book V, with the exception of the recommendations on additional own funds made by the Autorité de contr…
…the head of the company is deemed to have declared that this status is that of salaried spouse.IV bis -A person may not retain the status of collaborating spouse for a period of more than five years…
1. Legal entities and associations liable to corporation tax are required to file the declarations provided for the basis of assessment of income tax in respect of industrial and commercial profits (r…
…d ex officio by the Autorité in the following cases: 1° The company has obtained authorisation by making false declarations or by any other irregular means ; 2° The company no longer meets the prudent…
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