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Showing 1751–1760 of 63846 articles for “Art. s. L. 223-21 and L. 225-41”
Notwithstanding the provisions of article 219, the rate of corporation tax is set at 24% in respect of the income referred to in section 5 of article 206, received by non-profit-making public establis…
Substitutes, equal in number to the full members, except for the Chairman, the Vice-Chairman and the members mentioned in article R. 6213-17, are appointed under the same conditions as the full member…
I.-For the activities referred to in 2°, 3°, 4° and 6° of the I of article R. 1261-17, the project sponsor must send the head of the body's host structure a file describing the project by any means th…
Notwithstanding the first paragraph of article D. 3141-20, the competent holiday fund for companies not established in France mentioned in article D. 3141-14 is that of the place where the service is…
…nforms to the machinery or personal protective equipment which is the subject of the technical file and to the relevant technical rules.
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…
…s 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 least two complete bran…
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…
Interest and income received after 31 December 1955 on A shares in Société nationale des chemins de fer français which remain blocked after that date in the assets of the former concessionary companie…
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