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Showing 4851–4860 of 52609 articles for “Art. 13 §1”
1. In the event of a merger or demerger of companies, the allocation of securities, sums or values to the members of the transferring company in consideration for the cancellation of the securities of…
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…
…for an opinion are the subject of reports presented by : 1° Employees governed by law no. 83-634 of 13 July 1983 on the rights and obligations of civil servants; 2° Employees of regional health agenci…
…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…
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…
…oducts containing asbestos and by the Environmental Code, in particular articles R. 551-1 to R. 551-13 relating to the general provisions relating to all infrastructure works with regard to the parkin…
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