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Showing 541–550 of 16361 articles for “Art. n° 21-14.279 et 21-14.283”
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…
…ect to the tax on the share of profits corresponding to the rights they hold, under the conditions set out in articles 8,8 quater, 8 quinquies and 1655 ter, in their capacity as full or limited partne…
…essional investment capital funds, free partnership companies or venture capital companies whose assets consist of securities, units or shares in innovative small or medium-sized enterprises, up to a…
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.
…rporation tax. 2. These provisions only apply to mergers, demergers and partial contributions of assets of a complete branch of activity carried out for the benefit of foreign legal entities by French…
…res in Société nationale des chemins de fer français which remain blocked after that date in the assets of the former concessionary companies will not be taken into account for the assessment of corpo…
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…
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