Article 115
…tute itself for the absorbed company for the distribution obligations provided for in II of Article L. 214-69 of the Monetary and Financial Code. In the event of a demerger, these obligations must be…
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Showing 1221–1230 of 68654 articles for “Art. L. 123-11 and L. 123-11-1”
…tute itself for the absorbed company for the distribution obligations provided for in II of Article L. 214-69 of the Monetary and Financial Code. In the event of a demerger, these obligations must be…
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.
…directly or through interposed persons or companies by way of advances, loans or deposits.Notwithstanding any provisions to the contrary, when these sums are repaid after 1 January 1960, to the legal…
…or share premiums. However, a distribution shall only be deemed to be of this nature if all profits and reserves other than the legal reserve have previously been distributed.Subject to the provisions…
…n declaration submitted to the business formalities centre run by a territorial chamber of commerce and industry or by a chamber of trades and crafts, submission of the business declaration and its su…
…tate of the European Union, a State party to the Agreement on the European Economic Area or Switzerland, and must cover the entire document, agreement or judgment.The summary includes the following in…
In addition to the penalties provided for in articles L. 716-9 and L. 716-10, the court may order the total or partial, definitive or temporary closure, for a maximum period of five years, of the esta…
The import and export of gametes or germ tissue derived from the human body are subject to authorisation issued by the Agence de la biomédecine. They are exclusively intended to enable the pursuit of…
An annex of the town hall created in application of 2° of article L. 2113-11 may be abolished by decision of the municipal council of the new commune, taken after agreement of the delegated mayor and,…
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