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Showing 37513760 of 52948 articles for Art. CE 27-1-2017 n° 391817

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

Article 109

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…

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

Article 110

…t under I of Article 216, as well as profits made by the company in businesses operated outside France, less amounts paid in respect of corporation tax.

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 111

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…

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

Article 112

…all or part of their share capital, interest shares or limited partnerships, carried out by the concessionary companies of the State, départements, communes or other public authorities, when such dep…

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
Chapter V: Family proceedings

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 Public Health CodeIn force
Chapter III: Inspection.

Article L5313-1

…r the application of laws and regulations, in particular the application of the rules of good practice defined by decision of the Agence nationale de sécurité du médicament et des produits de santé or…

AI translation · Updated 6 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
CHAPTER IV : Grants and other revenue allocated by the Local Finance Committee

Article R2334-10

I.-Proceeds from traffic fines are shared, in proportion to the number of traffic offences committed in their respective territories during the year preceding that for which the allocation is made, be…

AI translation · Updated 5 Nov 2023Open Article
French General Tax CodeIn force
I: Assessment of built properties

Article 1498

…is determined under the specific conditions provided for in article 1501, is determined in accordance with the procedures set out in II or III of this article. The properties mentioned in the first p…

AI translation · Updated 7 Nov 2023Open Article
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