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Showing 3661–3670 of 51907 articles for “Art. R. 521-5 to R. 521-11”
The fee provided for in Article R. 663-11 in respect of the approval of a disposal plan in the course of receivership or compulsory liquidation proceedings (number 9 of Table 4-1) is set in proportion…
Payment service providers may not contractually restrict the possibility for a payee to apply charges, offer a discount to the payer or otherwise direct the payer to use a particular payment instrumen…
…e assent of which is required for the designation of tax officials in categories A and B authorised to carry out judicial investigations at the request of the public prosecutor or at the request of th…
…ed by the statute of limitations, may validly be assessed at the place of taxation that corresponds to his new situation.
For the purposes of the present provisions, the following shall be deemed to be income: 1° Interest, arrears and any other proceeds from bonds, participating securities, public bills and any other neg…
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…
…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 of the income…
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…
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