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Showing 781–790 of 29661 articles for “Art. Aut. conc. n° 11-DCC-150 du 10 Oct 2011”
When a taxpayer has moved either his residence or the place of his main establishment, the assessments for which he is liable in respect of income tax, both for the year in which the change occurred a…
…partments, communes and public establishments, associations of any kind and any French financial, industrial, commercial or civil companies, corporations and enterprises; 2° Redemption lots and premiu…
…bers of the contributing company, where: a) The contribution is placed under the regime of Article 210 A ; b) The transferring company still has at least one complete branch of activity after the comp…
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.
…the beneficiaries or their successors in title under the conditions and in accordance with the procedures laid down by decree (1);b. Amounts or values allocated to holders of profit shares or founder'…
…tax period, the mass of distributed income determined in accordance with the provisions of articles 109 to 115 ter is considered to be allocated between the beneficiaries, for the assessment of the in…
In the event that the total amount of distributed income exceeds the total amount of distributions as it results from the declarations of the legal entity referred to in Article 116, the latter is ask…
All pleas of nullity against procedural acts that have already been performed must be raised simultaneously, failing which those that have not been raised will be inadmissible.
No procedural act may be declared null and void on the grounds of a defect in form unless its nullity is expressly provided for by law, except in the case of failure to observe a substantial formality…
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