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Showing 4421–4430 of 56759 articles for “Art. Cass. 3e Civ. 22-1-1980 n° 77-12.158”
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…
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…
The arbitral award shall contain an indication of: 1° The surnames, forenames or names of the parties and their domicile or registered office; 2° Where applicable, the names of the lawyers or any pers…
A decision is taken on the declaration of extension within six months of its submission. This period is interrupted, where applicable, by the notification provided for in article R. 512-9, until the o…
The police and gendarmerie units may, ex officio or on the instructions of the public prosecutor or the sentence enforcement judge, apprehend any convicted person for whom the second paragraph of arti…
1° The service of custody of digital assets on behalf of third parties consists of controlling, on behalf of a third party, the means of access to the digital assets registered in the shared electroni…
I. - The importation of faeces and faecal microbiota preparations may only be authorised when these products are not available in sufficient quantities on national territory to cover patients' needs.…
Travel, subsistence and teaching expenses are eligible for reimbursement.Losses of income suffered by the elected member as a result of exercising his right to training under this section are compensa…
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