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Showing 8891–8900 of 56364 articles for “Art. Cass. com. 19-1-2022”
Articles R. 622-2 to R. 622-5-1, excluding article R. 622-4-1, are applicable to the judicial liquidation procedure. The liquidator exercises the functions devolved to the mandataire judiciaire by the…
The worker alert provided for in Article L. 4133-1 is recorded in a special register, the pages of which are numbered. This warning is dated and signed. It shall indicate: 1° The products or manufactu…
The financial guarantee ceases if the guarantor's undertaking is terminated on its expiry date. It also ceases on the death or cessation of activity of the guaranteed person or, in the case of a legal…
I. - 1. - Contributions or premiums paid by each member of the tax household are deductible from overall net income, subject to the conditions and limits mentioned in 2:a) to the popular retirement sa…
The deferred committal order issued by the criminal court pursuant to 3° of I or III of Article 464-2 shall immediately be signed by the president of the criminal court at the end of the hearing and a…
The conversion of a company that is not exempt from corporation tax into an open-ended investment company has the same tax consequences as the distribution of its liquidation surplus.
Where a company having its registered office in France and liable to the tax provided for in Chapter II of this Title carries on business in Saint-Pierre-et-Miquelon, Mayotte, New Caledonia, French Po…
When a legal entity subject to corporation tax ceases to be subject to it, its profits and reserves, whether capitalised or not, are deemed to be distributed to the partners in proportion to their rig…
I. The sums not distributed by an open-ended investment company on the date of its absorption, carried out in accordance with the regulations in force, by a mutual fund are taxed when they are distrib…
1. Profits made in France by foreign companies shall be deemed to be distributed, in respect of each financial year, to shareholders who do not have their tax domicile or registered office in France.T…
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