Article 110
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…
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Showing 5301–5310 of 59199 articles for “Art. 1845 to 1870-1”
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…
…cter of repayments of contributions or share premiums. However, a distribution shall only be deemed to be of this nature if all profits and reserves other than the legal reserve have previously been d…
…on under investigation has not already been sentenced for an ordinary felony or misdemeanour either to a criminal penalty or to an unsuspended prison sentence of more than one year and when he or she…
The decisions of the judge provided for in articles 1222, 1223-1 and 1223-2 are measures of judicial administration.
The lawyer for the adult to be protected or protected, the minor or his parents may obtain copies of all or part of the documents in the case file. He may not communicate the copies thus obtained or t…
The file may be consulted at the court registry by the applicant until the opening or authorisation decision has been handed down or, where a modification of the protection measure, a review or renewa…
Where the construction lease provided for by the articles L. 251-1 to L. 251-8 of the Code de la construction et de l'habitation is accompanied by a clause providing for the transfer of ownership of t…
…nister for Health shall, after obtaining the opinion of the Genetic Counsellors Commission referred to in article R. 1132-4-1, issue the authorisation to practise provided for in article L. 1132-3, in…
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