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Showing 21–30 of 8539 articles for “Art. BOI-IR-RICI-290-10 n° 210–330”
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 capital gains that may arise from a transaction referred to in article 48 of law n° 78-763 of 19 July 1978 on the status of sociétés coopératives de production are taxable in the name of the socié…
The company may not own, directly or through a person acting in its own name but on behalf of the company, more than 10% of its total own shares, nor more than 10% of a given class. These shares must…
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. - The application for authorisation of an individually prepared advanced therapy medicinal product is accompanied by a dossier, the content of which is laid down by decision of the Director General…
Non-repayable subsidies paid by employers to companies or organisations duly authorised to receive them as part of their contribution to the construction effort are not included in the taxable profits…
The remuneration provided for in article L. 225-45 du code de commerce allocated in respect of a financial year to members of the board of directors or supervisory board of sociétés anonymes is deduct…
I. - Net capital gains generated on the disposal of premises for office, commercial or industrial use or building land by a legal entity subject to corporation tax under the conditions of ordinary law…
The substantial difference within the meaning of article R. 212-90-1 and 3° of article R. 212-93, likely to exist between the declarant's professional qualification and the professional qualification…
The notice concerning registration in the Trade and Companies Register shall contain the information provided for in articles R. 123-156 to R. 123-158.
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