Article 110
For the application of 1° of 1 of Article 109 profits are understood to be those that have been retained for the basis of assessment for corporation tax. However, these profits are increased by those…
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Showing 2901–2910 of 52413 articles for “Art. 1 December 2021”
For the application of 1° of 1 of Article 109 profits are understood to be those that have been retained for the basis of assessment for corporation tax. However, these profits are increased by those…
For the application of articles 109 and 112, the direct incorporation of profits into the capital is treated as an incorporation of reserves.
…loans or deposits.Notwithstanding any provisions to the contrary, when these sums are repaid after 1 January 1960, to the legal entity that had paid them, the fraction of tax to which their allocatio…
Distributed income shall not include:1° Allocations which, for members or shareholders, have the character of repayments of contributions or share premiums. However, a distribution shall only be deeme…
…not exceeding four months by means of a reasoned order in accordance with the provisions of article 137-3 and given after an adversarial hearing organised in accordance with the provisions of the sixt…
…attachment device, the parties shall receive the following information from the family court judge: 1° The defendant's refusal to fit the anti-attachment bracelet, to the wearing of which she had prev…
Article L. 421-7 is applicable in the Wallis and Futuna Islands in the version in force at the time of promulgation of the aforementioned law no. 92-1441 of 31 December 1992.
For the application of article R. 7213-7 in Mayotte, the words: "months from May to October inclusive" are replaced by the words: "months from July to December inclusive".
…s Part is applicable in New Caledonia and French Polynesia, in the wording resulting from Law no. 2016-41 of 26 January 2016 on the modernisation of our healthcare system, subject to the following ada…
I.-In each currency, the calculation of the adjustment referred to in Article L. 351-4 corresponds to a fraction of the difference between:1° the interest rate determined by the insurance or reinsuran…
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