Article 109
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…
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Showing 1501–1510 of 56901 articles for “Art. Cass. com. 17-1-2012 n° 10-27.185”
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…
I. - 1° Deeds, judgments, documents and writings relating to the application of the law of 28 October 1946 on war damage are, provided that they expressly refer to it, exempt from registration duties…
The net income of a UCITS comprises net income, realised capital gains and losses net of costs and net unrealised capital gains and losses. Net income is equal to the amount of interest, arrears, prem…
After the pleadings have been lodged, this panel shall decide that there is no need to give a ruling in a specially reasoned decision where the appeal is inadmissible or where it is manifestly not suc…
In addition to the cases in which the Chamber rules in restricted formation, the President may, in particular when the complexity of the case justifies it, appoint two rapporteurs from among the counc…
The notice provided for in Article 14 of Council Regulation (EC) No 2157/2001 on the Statute for a European Company (SE) of 8 October 2001, in the event of the registration and deletion of a European…
Deeds, documents and writings relating to the implementation of the land consolidation provided for by the law of 14 April 1947 are, provided they expressly refer to it, exempt from registration dutie…
The I of Article 1056 may be invoked on the occasion of transfers of ownership provided for by the Order of 8 September 1945, authorising the direct construction by the State or by associations for th…
The provisions subject to land registration of the deeds referred to in articles 1025, 1030, 1031, 1053, 1054, 1055,1066, 1067 and 1088 as well as those relating to the transactions referred to in art…
If the taxpayer has a single residence in France, tax is assessed at the place of that residence. If the taxpayer has several residences in France, he is liable for tax at the place where he is deemed…
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