Article 109
…s 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 corporation tax by comparing the…
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Showing 6121–6130 of 55286 articles for “Art. s. 389 et 389-1”
…s 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 corporation tax by comparing the…
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…
…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…
In criminal cases, pre-trial detention may not exceed four months if the person under investigation has not already been sentenced for an ordinary felony or misdemeanour either to a criminal penalty o…
…nformation from the family court judge: 1° The defendant's refusal to fit the anti-attachment bracelet, to the wearing of which she had previously consented, constitutes a breach of the obligations im…
…ned in Article L. 311-1 and not subject to group supervision by the Autorité de contrôle prudentiel et de résolution. The threshold mentioned in 2° of I of Article L. 311-5 is 50 billion euros for the…
…st paragraph of Article L. 6333-1 are paid quarterly by France Compétences to the Caisse des Dépôts et Consignations, with the exception of the resources referred to in Article L. 6332-11, which are p…
…de traitement automatisé des infractions, the rectifying payment notice is notified by the same means. The municipality, the public establishment for inter-municipal cooperation, the mixed syndicate o…
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