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Showing 11–20 of 42602 articles for “Art. L 210-6”
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 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…
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. - 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,…
A company which has fewer than fifty permanent employees during the financial year and whose articles of association meet the conditions defined in 1° and 2° of article L. 210-10 may provide in its ar…
When one of the conditions mentioned in article L. 210-10 is not complied with, or when the opinion of the independent third-party body concludes that one or more of the social and environmental objec…
The founders of the company, as well as the first members of the management, administrative, executive and supervisory bodies, are jointly and severally liable for any damage caused by the omission of…
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