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Showing 9071–9080 of 55767 articles for “Art. 6 § 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.
…loans or deposits.Notwithstanding any provisions to the contrary, when these sums are repaid after 1 January 1960, to the legal entity that had paid them, the fraction of tax to which their allocatio…
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…
…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…
I.-The remuneration policy referred to in I of Article L. 22-10-26 includes the following information, relating to all corporate officers: 1° The way in which it respects the company's interests and c…
The Articles 121-6 and 121-7 of the Criminal Code are applicable to accomplices to the offences referred to in articles 1771 to 1775 and 1777, without prejudice to disciplinary sanctions if they are p…
…ordered by the sentence enforcement judge in accordance with the procedures laid down by l'article 712-6. In other cases, it is ordered by the sentence enforcement court in accordance with the procedu…
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