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Showing 11–20 of 66952 articles for “Art. L. 210-6 and C. civ. Art. 1844-3”
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…
…es taxable over a period of five years following the conversion. In return, subsequent depreciation and capital gains relating to these fixed assets are calculated on the basis of the value attributed…
…e of the items built or acquired with the aid of the said grant for the calculation of depreciation and capital gains subsequently realised. However, where the subsidy is paid annually in order to red…
…l 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 are subject to…
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,…
…ion is not widely distributed in France; 4° A revival of a film of artistic or historical interest, and in particular a film considered to be a "classic of the screen"; 5° A short-lived film aimed at…
Companies whose registered office is located in French territory are subject to French law. Third parties may rely on the registered office, but this is not enforceable against them by the company if…
When the other formalities for the formation of the company have been completed, a notice is inserted in a medium authorised to receive legal announcements in the département of the registered office.…
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…
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