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Showing 2191–2200 of 63908 articles for “Art. I-1°”
The lease price for premises used exclusively as offices is set by reference to the prices charged for equivalent premises, unless they are corrected to take account of the differences observed betwee…
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 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…
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…
1. The net gains referred to in I of article 150-0 A are made up of the difference between the effective price of the transfer of the securities or rights, net of the costs and taxes paid by the trans…
In application of the provisions of article L. 132-15 which are amortised over a maximum period of ten years;- study costs and insertion costs not followed by completion which are amortised over a max…
The committee provided for in Article L. 311-5 sits either in plenary session or in one of two specialised panels, the first for phonograms and the second for videograms. Each of these panels is chair…
Acts performed by protected adults are governed by articles 435,465 and 494-9 without prejudice to articles 1148,1151 and 1352-4.
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