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Showing 3161–3170 of 56298 articles for “Art. Cass. crim. – 1 June 2005 – no. 05-80351”
Net revenue losses resulting from I to V of Article 63 of Law No. 2014-58 of 27 January 2014 on the modernisation of territorial public action and the affirmation of metropolises are compensated for t…
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.
…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…
…the adaptations provided for in II to III. APPLICABLE PROVISIONS IN THE VERSION RESULTING FROM R. 2131-1, R. 2131-2-A, R. 2131-2-B, R. 2131-3 and R. 2131-4 decree no. 2021-1311 of 7 October 2021 R. 2…
…person has been sentenced to life imprisonment for one of the crimes referred to in Article 706-53-13 and has been conditionally released with a care order, the regional secure detention court may, i…
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