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Showing 1–10 of 483 articles for “Art. 111”
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…
The beneficiary of a time limit to make an inventory and deliberate may not propose its other exceptions until after the expiry of this time limit.
Where a deed contains, on the part of the parties or one of them, an election of domicile for the performance of the same deed in a place other than that of the actual domicile, service, requests and…
1. Duties and taxes are not payable on goods which the customs administration accepts to be abandoned in its favour. 2. Goods whose surrender is accepted by the customs administration shall be sold un…
With the authorisation of the public prosecutor or examining magistrate, as the case may be, elements of ongoing legal proceedings may be communicated to authorities or bodies authorised for this purp…
The conversion of a company that is not exempt from corporation tax into an open-ended investment company has the same tax consequences as the distribution of its liquidation surplus.
When a legal entity subject to corporation tax ceases to be subject to it, its profits and reserves, whether capitalised or not, are deemed to be distributed to the partners in proportion to their rig…
A daily subsistence allowance will be paid to experts who travel, calculated in accordance with the regulations governing the travel expenses of civil servants..
Other than the case provided for in 1° of Article 10-2, the possibility for the victim or perpetrator of an offence to participate in a restorative justice measure falling under Article 10-1 is offere…
When proceedings are instituted or an alternative measure to prosecution or a penal composition is used for any offence committed within a couple and falling within the scope of the article 132-80 of…
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