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Showing 11–20 of 51748 articles for “Art. L. 236-3”
I. - For income tax or corporation tax purposes, operating expenses incurred in scientific or technical research operations may, at the company's option, be capitalised or deducted from the results fo…
If a company that has opted for the regime defined in the second paragraph of 1° bis of 1 of Article 39 is absorbed by a company that has not exercised this option, the paid holiday pay corresponding…
For income tax or corporation tax purposes, expenses incurred in connection with preliminary archaeological studies or archaeological operations that constitute an element of the cost price of a fixed…
…ompanies involved in the merger decide otherwise under the conditions provided for in II of Article L. 236-10, the shareholder information provided for in the fifth paragraph of I of Article L. 236-9…
As an exception to the provisions of Article L. 236-29, it may be stipulated that the companies benefiting from the contribution will only be liable for that part of the liabilities of the company con…
By way of derogation from Article L. 236-1 and where the laws of at least one of the Member States of the European Union involved in the merger so permit, the merger agreement may provide, for the cro…
In addition to the information set out in Article L. 236-10, the report of the merger auditor(s) shall also indicate: 1° The method(s) used to determine the amount of the buyout offer contemplated und…
…the subject of a start on execution; 2° Companies subject to the procedures referred to in Articles L. 613-49 to L. 613-58-1 of the Monetary and Financial Code; >Companies subject to the procedures re…
…after the opinion has been issued by the staff representative bodies consulted pursuant to Articles L. 2312-8 and, where applicable, L. 2341-4 of the Labour Code.
…tions laid down by decree in the Conseil d'Etat. Without prejudice to the last paragraph of Article L. 225-105 of this Code, the opinion of the social and economic committee consulted pursuant to Arti…
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