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Showing 51015110 of 53863 articles for Art. Rép. Cherki: AN 24-1-2017 n° 94515

French General Tax CodeIn force
b: Calculation of total distributed income

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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
b: Calculation of total distributed income

Article 110

…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.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
b: Calculation of total distributed income

Article 113

For the application of articles 109 and 112, the direct incorporation of profits into the capital is treated as an incorporation of reserves.

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
b: Calculation of total distributed income

Article 111

…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…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
b: Calculation of total distributed income

Article 112

…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…

AI translation · Updated 8 Nov 2023Open Article
French Code of civil procedureIn force
Chapter V: Family proceedings

Article 1136-19

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…

AI translation · Updated 7 Nov 2023Open Article
French Public Health CodeIn force
Chapter III: Departmental councils.

Article L4123-13

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…

AI translation · Updated 7 Nov 2023Open Article
French Cinema and Moving Image CodeIn force
Subsection 2: Measures to boost cinema distribution

Article 916-12

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.

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Chapter III: Subsidiaries, holdings and controlled companies.

Article R233-18

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.

AI translation · Updated 6 Nov 2023Open Article
French Public Health CodeIn force
Paragraph 3: Operation

Article R1432-131

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…

AI translation · Updated 4 Nov 2023Open Article
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Mariela Petrova

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