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 6081–6090 of 45512 articles for “Art. Rép. Rabault: AN 25-2-2020 n° 24560”
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…
In criminal matters, an accused person may not be held in custody for more than one year. However, subject to the provisions of article 145-3, the liberty and custody judge may, on expiry of this peri…
Credit and investment institutions are not authorised to receive repayable funds from the public as referred to in article L. 312-2 or to carry out credit transactions, except to provide the service r…
…e application of this book in New Caledonia: 1° With the exception of articles L. 321-1 to L. 322-1 and L. 343-5, the words: "in France" are replaced by the words: "on the territory of New Caledonia";…
The references in this Book to the Agreement establishing the European Economic Area and the following provisions do not apply: 1° 2° of Article R. 221-15; 2° (Repealed).
…k obtains 71 points;- 0.7 when the cinematographic work obtains 70 points.If the film scores less than 70 points, the coefficient is equal to this number divided by 100.
For entry into the automatic cinema production account, the sums calculated are weighted by a coefficient determined according to the number of points obtained by the cinematographic works on the scal…
Direct grants are awarded to exhibitors of cinematographic establishments for the programming of arthouse cinematographic works that are not widely distributed and that qualify as "research and discov…
When a social security body sues a user undertaking, substituted for a temporary employment contractor due to insufficient security, for the reimbursement of social security benefits for failure to pa…
Employees, social security bodies and social institutions have a direct claim against the substitute user undertaking, even when the latter has paid all or part of the sums it owes to the temporary em…
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