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Showing 131–140 of 30802 articles for “Art. 11 mai 2022”
For the application of articles 109 and 112, the direct incorporation of profits into the capital is treated as an incorporation of reserves.
In particular, the following are considered as distributed income:a. In the absence of proof to the contrary, sums made available to members directly or through interposed persons or companies by way…
…iod, 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 of the income of…
…unt of distributions as it results from the declarations of the legal entity referred to in Article 116, the latter is asked to provide the administration, within thirty days, with any additional info…
…g rise to the allocation of securities to members under the conditions provided for in 2 of article 115;c. Amounts incorporated into shareholders' equity on the occasion of a merger or demerger withou…
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…
All pleas of nullity against procedural acts that have already been performed must be raised simultaneously, failing which those that have not been raised will be inadmissible.
Objections to nullity based on failure to comply with the substantive rules relating to procedural documents must be upheld without the person invoking them having to justify a grievance and even thou…
The following constitute substantive irregularities affecting the validity of the deed: Lack of capacity to bring legal proceedings; Lack of authority of a party or a person appearing in the proceedin…
The penalty for failure to observe a procedural formality prior to the hearing shall be subject to the rules laid down in this sub-section.
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