Article 111 ter
The conversion of a company that is not exempt from corporation tax into an open-ended investment company has the same tax consequences as the distribution of its liquidation surplus.
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Showing 1981–1990 of 61220 articles for “Art. L. 123-11-1”
The conversion of a company that is not exempt from corporation tax into an open-ended investment company has the same tax consequences as the distribution of its liquidation surplus.
Where a company having its registered office in France and liable to the tax provided for in Chapter II of this Title carries on business in Saint-Pierre-et-Miquelon, Mayotte, New Caledonia, French Po…
When a legal entity subject to corporation tax ceases to be subject to it, its profits and reserves, whether capitalised or not, are deemed to be distributed to the partners in proportion to their rig…
…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. These provisions apply in the event of the demerger of…
1. Profits made in France by foreign companies shall be deemed to be distributed, in respect of each financial year, to shareholders who do not have their tax domicile or registered office in France.T…
When the commission can only be awarded to a specific service provider in accordance with the provisions of article R. 2122-3, the purchaser may negotiate the contract for the decoration of public bui…
The members of the jury are appointed by order of the Minister of Justice, after obtaining the opinion of the Conseil national des administrateurs judiciaires et des mandataires judiciaires in the cas…
The panel responsible for conducting the aptitude test for judicial representatives is that provided for in Article R. 811-19. However, the two judicial administrators are replaced by two judicial rep…
The assembly instructions and the declaration of incorporation accompany the partly completed machine until it is incorporated into the final machine, and form part of the technical file for that mach…
Admission is decided by the selection board on the basis of the average marks obtained by the candidate in all the written and oral tests they have taken, if this is equal to or higher than 10 out of…
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