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Showing 2611–2620 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…ith the exception of the matters referred to in 1°, 2°, 3°, 5°, 7°, 8°, 15°, 16°, 17°, 18°, 19° and 20° of article R. 1413-12, within the limits that it shall determine and in accordance with procedur…
…onseil national des administrateurs judiciaires et des mandataires judiciaires. The articles R. 811-20 and R. 811-21 are applicable.
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…
The provisions of this article apply to capital gains, other than those referred to in the second paragraph of II of article 238 octies, realised before the entry into force, under conditions set by d…
…e provisions set out in 7a of Article 38, in Ib and in V of article 93 quater, to articles 112,115,120,121,151 octies, 151 octies A, 151 octies B, 151 nonies, 208 C, 208 C bis, 210 A to 210 C, 210 F,…
(Paragraph not applicable)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…
…hose of small and medium-sized enterprises, within the meaning of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in appl…
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…
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