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Showing 1101–1110 of 39127 articles for “Art. s. L 228-11 ff.”
The suspension provided for in 2° of I of article L. 232-23 shall take effect on the date of the decision of the Sanction Commission or of the agreement provided for in article L. 232-21, except where…
No tax shall be levied on free allocations of shares made pursuant to: 1° (Repealed); 2° (Repealed); 3° Articles L. 322-13 and L. 322-22 of the Insurance Code relating to national insurance companies;…
Whether or not shareholders and holders of investment certificates are asked to waive their pre-emptive rights, the content of the reports by the Board of Directors or the Management Board and the Sta…
The proceedings are oral.At any time during the proceedings, the parties may expressly give their agreement for the proceedings to proceed without a hearing in accordance with the provisions of articl…
Distributed income shall not include:1° Allocations which, for members or shareholders, have the character of repayments of contributions or share premiums. However, a distribution shall only be deeme…
Acquisitions of properties in the nature of woods and forests and bare land not subject to a prohibition on afforestation, recorded in a notarised deed signed before 1 January 2005, are exempt from an…
1. In the event of a merger or demerger of companies, the allocation of securities, sums or values to the members of the transferring company in consideration for the cancellation of the securities of…
When a taxpayer has moved either his residence or the place of his main establishment, the assessments for which he is liable in respect of income tax, both for the year in which the change occurred a…
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…
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