20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 91–100 of 21886 articles for “Art. Cass. soc. – 11 July 2012 – no. 11-12161”
…g rise to the allocation of securities to members under the conditions provided for in 2 of article 115;c. Amounts incorporated into shareholders' equity on the occasion of a merger or demerger withou…
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…
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…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More
