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Showing 6871–6880 of 67537 articles for “Art. 38 quinquies 1-a”
All stool collection activities intended for the preparation of faecal microbiota used for therapeutic purposes are carried out by establishments or organisations which are authorised by the Agence na…
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…
When, during a search in a place other than those mentioned in Article 56-1, a document mentioned in the second paragraph of the same Article is discovered 56-1, the person at whose premises these ope…
The note by which the president of the court informs the public prosecutor, in accordance with articles L. 631-3-1 or L. 640-3-1, is communicated to the latter by the court registrar. Where applicable…
A grouping may be formed by insurance undertakings meeting the conditions set out in 1°, 2° and 4° of I of Article L. 361-4-1 of the French Rural and Maritime Fishing Code in order to: 1° Carry out, w…
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