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 3551–3560 of 52912 articles for “Art. Art. 434-40-1”
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.
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…
…articles L. 115-4 and…
…article L. 262-32 of the Code de l'action sociale et des familles, the Prefect…
…L. 212-14 may be granted by the Chairman of the Centre national du ci…
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…
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…
…L. 421-1 draw up a report. This report is sent to the interested party…
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…
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