Section VI: Assessment of tax

1 Corporation tax is assessed under the same conditions and subject to the same penalties as income tax (industrial and commercial profits, tax regime based on actual profits or based on the simplified regime). 2 In the event of dissolution, transformation resulting in the creation of a new legal entity, contribution to a company, merger, transfer of the registered office or an establishment to a foreign State other than a…

In the absence of the creation of a new legal entity, when a company or other body ceases in whole or in part to be subject to corporation tax at the standard rate, profits subject to deferred taxation, unrealised capital gains included in the company’s assets and profits not yet taxed on stocks are not subject to immediate taxation, on the dual condition that no changes are made to the…