I. – An increase, by means of the capitalisation of profits, reserves or provisions of any kind, in the capital of companies shall be registered free of charge. II. – (Repealed).
Subject to the provisions of the last paragraph of III of Article 810, are registered free of charge: 1° Reductions in the capital of companies against cancellation or reduction in the nominal value or number of shares; 2° Reductions in capital following the repurchase by companies of their own shares, with the allocation of corporate assets to shareholders, including cash, where a single deed is drawn up to record both…
Deeds recording merger transactions in which only legal entities or bodies liable to corporation tax participate, and the assumption of liabilities attached to the contributions mentioned in these deeds, are registered free of charge.
I. – (Repealed). II. – The regime provided for in Article 816 is applicable, even where the transferring company is not liable for corporation tax, but only to the extent of contributions other than those treated as transfers for valuable consideration under 3° of I of article 809.
I. – The provisions of article 816 and of II of Article 816 A applies to demergers and partial contributions of assets. II. – (Repealed for transactions carried out on or after 15 October 1993).
A Conseil d’Etat decree (1) sets the conditions for application of article 816, of II of article 816 A and Article 817, in particular the definition of partial contributions of assets, mergers or transactions comparable, within the meaning of the Directive of 9 April 1973 of the Council of the European Communities, to mergers giving entitlement to the special scheme and, for the latter transactions, the cases in which this…
The provisions of Article 816 also applies to transactions authorised under the conditions set out in 3 of article 210 B.
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182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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