Title I: Direct taxes and similar levies

I. – The provisions of Articles 210 A and 210 B apply to transactions involving listed real estate investment companies, or their subsidiaries, and the companies mentioned in III bis of Article 208 C, which have opted for the regime provided for in II of the same article. The application of these provisions is subject to the condition that the absorbing company undertakes, in the merger deed, to substitute itself…

Where, subsequent to the exercise of the option provided for in the first paragraph of II of article 208 C, real estate, rights in rem mentioned in the sixth paragraph of II of the same article, rights relating to a leasing contract on real estate, rights relating to real estate the enjoyment of which has been granted on a temporary basis by the State, a local authority or one of…

I.-1. Single-member simplified joint stock companies (sociétés par actions simplifiées), known as “sociétés unipersonnelles d’investissement à risque”, owned by a natural person, are exempt from corporation tax until the end of the tenth financial year following the year in which they were created, which, from the time of their creation, have as their sole corporate purpose the subscription in cash to the initial capital or to capital increases of companies…

Corporations taxable under 5 of Article 206 do not have to include in their taxable income: a. Interest on sums held in Livret A passbook accounts; b. Under the conditions and subject to the reservations set out in 1° of article 133, interest, arrears and other income from non-negotiable loans contracted by the regions, départements, communes, syndicates of communes and public establishments; c. Even if they are not represented by…

Local mutual agricultural credit unions taxable under 2° of 6 of article 206 do not include in their taxable income the interest paid on the shares they hold in the capital of the funds with which they are affiliated.

I. – Organisations that receive interest from sums held in special passbook accounts opened before 1 January 2009, under conditions defined by decree, by the mutual credit banks that are members of the Confédération nationale du crédit mutuel do not have to include it in their taxable income. II. – The following may benefit from the provisions of I: 1° Non-profit associations governed by the law of 1st July 1901…

I. – Legal entities subject ipso jure or by option to corporation tax under the conditions of ordinary law, which, within five years of the establishment of one of the zones provided for in Article 1 of Ordinance no. 86-1113 of 15 October 1986, set up to operate a business there, are exempt from this tax on profits made up to the end of the one hundred and twentieth month…

I. – Transfers of assets, rights and obligations carried out, at net book value, by a syndicat de défense des appellations d’origine constituted in the form of a syndicate governed by the loi du 21 mars 1884 relative aux syndicats professionnels ou d’association relevant de la loi du 1er juillet 1901 relative au contrat d’association, au profit d’un organisme de défense et de gestion mentionné à l’article L. 642-17 of…