Article 210 A
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…
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Showing 11–20 of 38200 articles for “Art. R 210-6”
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 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…
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…
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,…
If one of the entries in the notice provided for in Article R. 210-3 is rendered null and void as a result of an amendment to the Articles of Association or another act, deliberation or decision, the…
When a société par actions with a public offering is formed, the acts performed on behalf of the company being formed in accordance with the second paragraph of Article L. 210-6 are submitted to the c…
In the event of a transfer of the registered office outside the jurisdiction of the court at whose registry the company was registered, the notice, published in a medium authorised to receive legal an…
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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