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Showing 71–80 of 22026 articles for “Art. Cass. com. 11 December 2024”
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…
…removed as and when they are checked and before the obligations laid down in a to c of 1 of Article 113 have been fulfilled, subject to a duly bonded tender.1 bis. Those liable for value added tax and…
…aph of article 375-5 of the Civil Code, as well as the information measures provided for in article 1183 of this code, may only be taken, except in the case of a specially-reasoned emergency, if the h…
…ulted, under the same conditions, by the services in charge of the measures provided for in article 1183 of this code and to the articles 375-2 and 375-4 of the Civil Code. On completion of the invest…
…esulting from L. 517-1 with the exception of its last four paragraphs Ordinance no. 2020-1635 of 21 December 2020 L. 517-4-3 with the exception of its second paragraph and L. 517-11-1Order 2021-796 of…
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…
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