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Showing 35513560 of 52912 articles for Art. Art. 434-40-1

French General Tax CodeIn force
b: Calculation of total distributed income

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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
b: Calculation of total distributed income

Article 113

For the application of articles 109 and 112, the direct incorporation of profits into the capital is treated as an incorporation of reserves.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
b: Calculation of total distributed income

Article 112

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…

AI translation · Updated 8 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Section 4: Recovery and control

Article L115-18

…articles L. 115-4 and…

AI translation · Updated 8 Nov 2023Open Article
French Labour CodeIn force
Section 2: Personalised assistance for returning to work

Article R5133-17

…article L. 262-32 of the Code de l'action sociale et des familles, the Prefect…

AI translation · Updated 2 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Section 3: Approval of cinemas

Article R212-12

…L. 212-14 may be granted by the Chairman of the Centre national du ci…

AI translation · Updated 8 Nov 2023Open Article
French Code of Criminal ProcedureIn force
Subsection 3: Pre-trial detention

Article 145-1

In criminal cases, pre-trial detention may not exceed four months if the person under investigation has not already been sentenced for an ordinary felony or misdemeanour either to a criminal penalty o…

AI translation · Updated 8 Nov 2023Open Article
French Code of civil procedureIn force
Section IIc : Mobile electronic anti-seizure devices for the protection of victims of violence

Article 1136-19

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…

AI translation · Updated 7 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Chapter IV: Detection of breaches and offences

Article L414-1

…L. 421-1 draw up a report. This report is sent to the interested party…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
II: Income tax

Article 197

I. - As regards the taxpayers referred to in Article 4 B, the following rules shall be applied to calculate income tax:1. The tax is calculated by applying to the fraction of each share of income that…

AI translation · Updated 8 Nov 2023Open Article
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