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Showing 1021–1030 of 58742 articles for “Art. s. 1844-11 and 1844-13”
The fixed procedural fee referred to in 2° of Article 1018 A, payable for decisions rendered pursuant to the article 778 of the code of criminal procedure, for the rectification of entries made in cri…
Subject to the provisions of article 1020, the reunification of the usufruct with the bare ownership does not give rise to any tax or duty where such reunification takes place by the expiry of the tim…
The free allotment by a company to all its employees of shares or corporate units in its capital does not give rise to the levying of any tax. The application of this provision is limited to transacti…
Transactions carried out by the State and governed by Title III of Ordinance no. 2014-948 of 20 August 2014 relating to the governance and capital transactions of companies with public shareholdings d…
…urposes 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 negotiable d…
Income is determined: 1° For bonds, participating securities, public bills and loans, by the interest or income distributed during the year; 2° For lots, by the amount of the lot itself; 3° For redemp…
For each tax 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…
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…
…of the creditor.The sums due to the child are paid to his legal representative as soon as possible and at the latest within one month of their receipt.
…ed company for the distribution obligations provided for in II of Article L. 214-69 of the Monetary and Financial Code. In the event of a demerger, these obligations must be assumed by the companies r…
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