Article 109
1. The following are deemed to be distributed income: 1° All profits or income that is not placed in reserves or incorporated into capital; 2° All sums or securities made available to members, shareho…
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Showing 1–10 of 145 articles for “Art. 109”
1. The following are deemed to be distributed income: 1° All profits or income that is not placed in reserves or incorporated into capital; 2° All sums or securities made available to members, shareho…
The judge may grant the defendant time to call a guarantor. The proceedings shall continue on the expiry of the period within which the guarantor may appear, unless the guarantee claim is decided sepa…
Adults who habitually serve or work in the homes of others will have the same domicile as the person they serve or work for, when they live with that person in the same house.
Any person summoned to be heard as a witness shall be required to appear, take an oath and give evidence subject to the provisions of Articles 226-13 and 226-14 of the Penal Code.Any journalist, heard…
The duties and taxes payable for each item on the same declaration and the duties and taxes levied as in customs matters are rounded down to the nearest franc.
Prices for tariffed or non-tariffed operations may be reduced in the event of delay in completing the assignment or inadequacy of the report. If the work has to be redone, all remuneration may be refu…
Local representatives benefit from the delegation hours provided for in articles R. 1432-109-1 in accordance with the application procedures defined in articles R. 1432-109-2 to R. 1432-110.
Articles R. 4113-109 and R. 4113-110 apply to pharmacists.
The persons mentioned in article L. 225-109 are required, within one month of the date on which they acquire the status by virtue of which they are subject to the obligation provided for in this artic…
For the application of articles 109 and 112, the direct incorporation of profits into the capital is treated as an incorporation of reserves.
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