French General Tax CodeIn force
b: Calculation of total distributed income
Article 113
…112, the direct incorporation of profits into the capital is treated as an incorporation of reserves.
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Showing 2911–2920 of 52403 articles for “Art. s. 414-1”
…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…
…d prison sentence of more than one year and when he or she is facing a sentence of five years or less. In other cases, as an exceptional measure, the liberty and custody judge may decide to extend pre…
…to ensure their protection; The public prosecutor will be informed of the outcome of the proceedings. 5° The public prosecutor will be informed of any breach of the warning distance and may, if appro…
…se products are not available in sufficient quantities on national territory to cover patients' needs. Only establishments or organisations holding the authorisation provided for in Article L. 513-11-…
The list of sworn goods brokers is drawn up by each court of appeal at the request of the public prosecutor. It shall show, for each of them, the date of their registration as well as their profession…
…ime slot identifiable by the public during which works are broadcast on a regular and recurring basis. "Digital channel": a collection of works based on a theme, a concept or a person, made available…
The agreements mentioned in article L. 632-7 are published in the Journal officiel de la République française.
…titutional genetic characteristics may only be undertaken for medical or scientific research purposes. It is subject to the express consent of the person, obtained in writing prior to the examination…
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