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Showing 461–470 of 3889 articles for “Art. CE 21 Dec 2012 n° 362347”
…corporation tax.The same applies to any capital gains generated by the acquiring company on the cancellation of shares or units in its own capital that it receives or that correspond to its rights in…
(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…
…consist of securities, units or shares in innovative small or medium-sized enterprises, up to a percentage at least equal to that mentioned in the first paragraph of I of Article L. 214-30 of the Mon…
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…
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…
For corporation tax purposes, companies may, from the year in which the investment is made, apply exceptional depreciation equal to 50% of the amount of sums actually paid to subscribe to the capital…
…aking must be attached to the income tax return for the financial year in which the waivers took place; the capital increase must be made, in cash or by conversion of debt, before the close of the sec…
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