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 7721–7730 of 20457 articles for “Art. n° 15-21.478 + Cass. 3e civ.”
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…
I.-In order to facilitate the detection of breaches of traffic regulations adopted pursuant to Article L. 2213-4-1 and to enable evidence of these offences to be gathered and their perpetrators to be…
I. - For rights in the course of constitution of operations whose benefits are linked to the cessation of professional activity, the agreement provides for the transfer option mentioned in the eighth…
A company qualifies as a young innovative company carrying out research and development projects when, at the close of the financial year, it simultaneously meets the following conditions:1° it is a s…
EXAMPLE OF A SURVEILLANCE AND EMERGENCY RESPONSE ORGANISATION PLANIdentification of the establishmentName of establishment : Address: Telephone number: Owner: Operator: : I. - Installation of equipmen…
The Autorité de contrôle prudentiel et de résolution may withdraw the authorisation of an investment firm at the request of the firm. It may also be decided ex officio by the AMF in the following case…
I.-A third-country firm establishes a branch in order to provide, in mainland France, Guadeloupe, French Guiana, Martinique, La Réunion, Mayotte or Saint-Martin, the investment services mentioned in A…
The act of offering, acting as the owner's agent, an item of property by remote public auction by electronic means in order to auction it to the highest bidder constitutes a sale by auction by electro…
The following are exempt from the special tax on insurance agreements:1° Reinsurance, subject to what is stated in Article 1000 ;2° Insurance benefiting, under exceptional provisions, from exemption f…
I. - The levy on fixed income investment products referred to in l'article 125 A, the withholding tax relating to interest on savings bonds mentioned in article 1678 bis and the levies on income attac…
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