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Showing 11–20 of 51768 articles for “Art. L. 210-3”
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…
…relating to a leasing contract entered into under the conditions provided for in 1 and 2 of Article L. 313-7 of the Monetary and Financial Code are treated as fixed assets, depreciable or non-deprecia…
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…
…od.The completion date corresponds to the date mentioned on the declaration provided for in Article L. 462-1 of the town planning code.In the event of a merger of companies, the conversion or construc…
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…
…gulated market, shares may only be allocated under the first and second paragraphs of II of Article L. 225-197-1 only if the company fulfils at least one of the following conditions in respect of the…
…oof to the contrary assessed in the context of an adversarial control procedure pursuant to Article L. 10 of the Book of Tax Procedures, as having tax evasion or avoidance as its main objective or as…
…r purchase shares may only be granted to the persons referred to in the fourth paragraph of Article L. 225-185 unless the company meets at least one of the following conditions in respect of the finan…
…ociétés anonymes not contrary thereto. The European Company is subject to the provisions of article L. 210-3. The registered office and the central administration of the société européenne may not be…
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