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 2611–2620 of 52213 articles for “Art. 1094-1”
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…
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.
In particular, the following are considered as distributed income:a. In the absence of proof to the contrary, sums made available to members directly or through interposed persons or companies by way…
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…
In criminal cases, pre-trial detention may not exceed four months if the person under investigation has not already been sentenced for an ordinary felony or misdemeanour either to a criminal penalty o…
Before consenting to the wearing of a mobile anti-attachment device, the parties shall receive the following information from the family court judge: 1° The defendant's refusal to fit the anti-attachm…
For the purposes of these general regulations, the following definitions shall apply "Subscriber to a digital channel" means any person who has expressed an intention to follow the activity of a digit…
The agreements mentioned in article L. 632-7 are published in the Journal officiel de la République française.
I.-An examination of a person's constitutional genetic characteristics may only be undertaken for medical or scientific research purposes. It is subject to the express consent of the person, obtained…
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