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Showing 421–430 of 3468 articles for “Art. n° 21/07043”
In the event that the borrower or his heirs dispose of the property, the mortgagee is notified of the proposed assignment.In the event that the mortgagee disputes the value of the property set out in…
The fact that an advertiser disseminates or causes to be disseminated advertising that does not comply with the obligations set out in articles L. 313-3 to L. 313-5 is punishable by a fine of 30,000 e…
Officials responsible for economic protection of consumers are empowered by order of the Minister for the Economy to investigate and record infringements and breaches of the provisions mentioned in su…
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…
(Paragraph not applicable)The additional payment made by cooperative production societies pursuant to the article 40 of law no. 78-763 of 19 July 1978 on the status of these companies, on the occasion…
Companies or legal entities liable for corporation tax under Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the sh…
I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…
1. Article 210 A applies to the partial contribution of assets of one or more complete branches of business or similar items. The same Article 210 A applies to the demerger of a company comprising at…
The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.
1. The provisions of articles 210 A and 210 B apply to transactions exclusively involving legal entities or bodies liable for corporation tax. 2. These provisions only apply to mergers, demergers and…
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