Article 109
…ted into capital; 2° All sums or securities made available to members, shareholders or unit holders and not deducted from profits. Taxable amounts are determined for each period used to calculate corp…
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Showing 5101–5110 of 53863 articles for “Art. Rép. Cherki: AN 24-1-2017 n° 94515”
…ted into capital; 2° All sums or securities made available to members, shareholders or unit holders and not deducted from profits. Taxable amounts are determined for each period used to calculate corp…
…luding income deductible from net profit under I of Article 216, as well as profits made by the company in businesses operated outside France, less amounts paid in respect of corporation tax.
For the application of articles 109 and 112, the direct incorporation of profits into the capital is treated as an incorporation of reserves.
…proof to the contrary, sums made available to members directly or through interposed persons or companies by way of advances, loans or deposits.Notwithstanding any provisions to the contrary, when the…
…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…
Before consenting to the wearing of a mobile anti-attachment device, the parties shall receive the following information from the family court judge: 1° The defendant's refusal to fit the anti-attachm…
At least twice a year, the departmental council of doctors and the departmental council of dental surgeons meet to study issues of interest to both professions, under the joint chairmanship of their r…
For sums held in the automatic account of distribution companies that were due to expire on 31 December 2020, the period referred to in 2° of article 123-8 is extended by one year.
The periods provided for in the second and fourth paragraphs of Article L. 233-30 are one year from the date on which the shares that the company is obliged to dispose of entered its assets.
The Committee meets at least twice a year and is convened by its Chairman. It is convened within a maximum period of two months at the written request of at least half of the permanent staff represent…
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