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Showing 3141–3150 of 25872 articles for “Art. Cass. 1ère civ. 10-10-2012 n° 11-17.891”
When calculating their prudential technical provisions within the meaning of Article L. 351-2, insurance and reinsurance undertakings segment their commitments into homogeneous risk groups and, at a m…
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…
For the purposes of the present provisions, the following shall be deemed to be income: 1° Interest, arrears and any other proceeds from bonds, participating securities, public bills and any other neg…
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.
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…
For each 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…
Income is determined: 1° For bonds, participating securities, public bills and loans, by the interest or income distributed during the year; 2° For lots, by the amount of the lot itself; 3° For redemp…
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.
Pleas of nullity based on failure to comply with the substantive rules relating to pleadings may be raised in any event, unless otherwise provided and except for the possibility that the judge may ord…
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