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Showing 751–760 of 5503 articles for “Art. 1383-0 B bis”
…itions under which a plea that a legislative provision infringes the rights and freedoms guaranteed by the Constitution may be raised in criminal proceedings, as well as the conditions under which the…
Subscriptions for real estate investment trust units are exempt from any registration duty.
…icial court is made up of representatives of one or more victims' assistance associations that have been granted general competence pursuant to article D. 1-12-1 and, where appropriate, court official…
…om corporation tax into an open-ended investment company has the same tax consequences as the distribution of its liquidation surplus.
Where a company having its registered office in France and liable to the tax provided for in Chapter II of this Title carries on business in Saint-Pierre-et-Miquelon, Mayotte, New Caledonia, French Po…
…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 that com…
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…
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