Article 116
For each tax period, the mass of distributed income determined in accordance with the provisions of articles 109 to 115 ter is considered to be allocated between the beneficiaries, for the assessment…
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Showing 771–780 of 62298 articles for “Art. 1231-1 et 1231-5 · CA Versailles 20 April 1995 · Cass. 2e civ. 10 July 2003 · Cass. 1re civ. 11 September 2013 n° 12-24.812”
For each tax period, the mass of distributed income determined in accordance with the provisions of articles 109 to 115 ter is considered to be allocated between the beneficiaries, for the assessment…
The restoration of the protected person's personal faculties is established by a medical certificate no more than two months old, issued by a doctor chosen from the list mentioned in article 431 of th…
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.
…fter 1 January 1960, to the legal entity that had paid them, the fraction of tax to which their allocation had given rise shall be returned to the beneficiaries or their successors in title under the…
…ision excluding certain documents from the consultation pursuant to the fourth paragraph of Article 1187 shall be notified within eight days to the only party who requested it. In all cases, notice of…
…to the provisions of Article L. 133-1, the provisions of this section apply to payment transactions carried out in euros and to payment transactions involving a single conversion between the euro and…
A person who signs a cheque as the representative of a person for whom he had no authority to act is himself obligated under the cheque and, if he has paid, has the same rights as the purported princi…
…may only be made under conditions defined by decree, issued after consultation with the French Competition Authority, taking into account the need to encourage competition and promote the use of effi…
Any person who disseminates or retains information obtained pursuant to article L. 131-86 shall be liable to the penalties provided for in article 226-21 of the French Criminal Code.
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