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Showing 6541–6550 of 64765 articles for “Art. Arrêté of 2 April 2012”
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. - Legal entities subject ipso jure or by option to corporation tax under the conditions of ordinary law, which, within five years of the establishment of one of the zones provided for in Article 1…
…or corporation tax operates a business outside France or holds directly or indirectly more than 50% of the shares, stocks, financial rights or voting rights in a legal entity: legal person, body, trus…
1. Capital gains subject to tax at the reduced rate provided for in a of I of article 219, reduced by the amount of this tax, are transferred to a special reserve. The entry to this special reserve ce…
…plicable)The additional payment made by cooperative production societies pursuant to the article 40 of law no. 78-763 of 19 July 1978 on the status of these companies, on the occasion of the issue of…
I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…
1. Article 210 A applies to the partial contribution of assets of one or more complete branches of business or similar items. The same Article 210 A applies to the demerger of a company comprising at…
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
1. The provisions of articles 210 A and 210 B apply to transactions exclusively involving legal entities or bodies liable for corporation tax. 2. These provisions only apply to mergers, demergers and…
…in Société nationale des chemins de fer français which remain blocked after that date in the assets of the former concessionary companies will not be taken into account for the assessment of corporati…
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