Article R4321-136-1
A salaried masseur-physiotherapist may not, under any circumstances, accept remuneration based on standards of productivity, hourly output or any other provision which would result in the limitation o…
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Showing 4491–4500 of 56775 articles for “Art. Cass. 3e Civ. 22-1-1997 n° 80”
A salaried masseur-physiotherapist may not, under any circumstances, accept remuneration based on standards of productivity, hourly output or any other provision which would result in the limitation o…
In the event of infringement of the applicable legislative and regulatory provisions, the Director General of the Agence nationale de sécurité du médicament et des produits de santé may suspend or wit…
…Title III of Law No. 75-13…
…Law no. 75-1334…
1. In the event of a merger or demerger of companies, the allocation of securities, sums or values to the members of the transferring company in consideration for the cancellation of the securities of…
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…
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…
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