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Showing 2931–2940 of 56168 articles for “Art. Cass. com. 1 October 1996”
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.
…loans or deposits.Notwithstanding any provisions to the contrary, when these sums are repaid after 1 January 1960, to the legal entity that had paid them, the fraction of tax to which their allocatio…
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…
…sion. This period is interrupted, where applicable, by the notification provided for in article R. 512-9, until the objection is withdrawn.
…sentence enforcement judge, apprehend any convicted person for whom the second paragraph of article 131-9 or the second paragraph of Article 131-11 of the Penal Code or placed under the supervision of…
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…
…' needs. Only establishments or organisations holding the authorisation provided for in Article L. 513-11-1, pharmacies for internal use authorised under Article L. 5126-4 or pharmaceutical establishm…
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