Article 115 A
I. The sums not distributed by an open-ended investment company on the date of its absorption, carried out in accordance with the regulations in force, by a mutual fund are taxed when they are distrib…
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Showing 551–560 of 61750 articles for “Art. R 225-114 and R 225-115”
I. The sums not distributed by an open-ended investment company on the date of its absorption, carried out in accordance with the regulations in force, by a mutual fund are taxed when they are distrib…
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…
Before obtaining consent, the notary shall inform the members of the couple or the unmarried woman who are about to express it:the impossibility of establishing a parent-child relationship between the…
The couple or unmarried woman who has recourse to medically assisted procreation requiring the intervention of a third-party donor, as provided for in article 342-10 of the Civil Code , consents to th…
The employment contract associated with a job with a future can be open-ended or fixed-term. A fixed-term contract is concluded for a period of thirty-six months. In the event of special circumstances…
Bonus points are awarded to candidates for the common part of the brevet d'Etat d'éducateur sportif du premier degré if they hold one or more of the sports qualifications listed in appendix II-5. Cand…
Subject to the provisions of the sixth paragraph of Article 114, it is a criminal offence for a party to whom a reproduction of the documents or records of an investigative procedure has been given pu…
The subdivision of undivided property (number 91 in table 5) gives rise to the collection of:1° A proportional fee, according to the following scale, in the case of drawing lots or amicable allocation…
As soon as a minor child expresses his or her wish to be heard by the judge under the conditions provided for in article 388-1 of the Civil Code, the court may be seised in accordance with the procedu…
The divorce agreement shall mention, where applicable, that the information provided for in 1° of Article 229-2 of the Civil Code has not been given in the absence of discernment of the minor child co…
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