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Showing 11–20 of 56662 articles for “Art. L 210-2”
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…
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 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 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…
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…
I. - The 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,…
To issue the opinion referred to in III of Article R. 210-21, the independent third-party body shall perform the following procedures: 1° It shall examine all documents held by the company that are re…
In addition to the information listed in article L. 210-2, and without prejudice to any other useful provisions, the company's articles of association shall contain the following information:
I.-The independent third-party body referred to in 4° of Article L. 210-10 is designated from among the bodies accredited for this purpose by the French Accreditation Committee defined by the décret n…
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