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Showing 1391–1400 of 61220 articles for “Art. L. 123-11-1”
The matter is referred to the family court, at the request of either party, by delivering a copy of the document initiating proceedings to the court registry. Provided that the date of the hearing is…
Subject to the rules laid down in the first two sections of this chapter, proceedings shall be brought, heard and determined in accordance with the ordinary written procedure applicable before the jud…
For each tax period, the mass of distributed income determined in accordance with the provisions of articles 109 to 115 ter is considered to be allocated between the beneficiaries, for the assessment…
In the event that the total amount of distributed income exceeds the total amount of distributions as it results from the declarations of the legal entity referred to in Article 116, the latter is ask…
…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.
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…
…on of a merger or demerger without exchange of securities within the meaning of 3° of II of Article L. 236-3 of the French Commercial Code;2° Depreciation of all or part of their share capital, intere…
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…
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