Article 110
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…
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Showing 1031–1040 of 58742 articles for “Art. s. 1844-11 and 1844-13”
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.
…to members directly or through interposed persons or companies by way of advances, loans or deposits.Notwithstanding any provisions to the contrary, when these sums are repaid after 1 January 1960, t…
…ich, for members or shareholders, have the character of repayments of contributions or share premiums. However, a distribution shall only be deemed to be of this nature if all profits and reserves oth…
The time limit for lodging an appeal in cassation suspends the enforcement of the decision establishing or modifying the parent-child relationship. An appeal in cassation lodged within this time limit…
Actions relating to filiation and subsidies are heard and argued in chambers.The judgment is pronounced in open court. It is provisionally enforceable only if so ordered.
The Public Prosecutor represents the State in paternity actions brought in the absence of heirs to the alleged father or where they have renounced the succession.
Legal separation proceedings follow the rules laid down for divorce proceedings.
The declaration of resumption of cohabitation is entered in the margin of the marriage certificate and the birth certificate of each of the spouses. The same entries are made at the request of the not…
…of Cassation is fifteen days from the delivery of the decision homologating the spouses' agreement and pronouncing the divorce.
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