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Showing 1241–1250 of 26243 articles for “Art. BOCCRF du 26-11 p. 318”
For the application of articles 109 and 112, the direct incorporation of profits into the capital is treated as an incorporation of reserves.
…the beneficiaries or their successors in title under the conditions and in accordance with the procedures laid down by decree (1);b. Amounts or values allocated to holders of profit shares or founder'…
For each tax period, 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…
In the event that the total amount of distributed income exceeds the total amount of distributions as it results from the declarations of the legal entity referred to in Article 116, the latter is ask…
…hey have borne, on account of the merger, income tax on securities or the additional tax on capital duty.4° Sums made available to members where they constitute remuneration for a loan, a service or a…
…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 redemption premiums, by the di…
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.
No procedural act may be declared null and void on the grounds of a defect in form unless its nullity is expressly provided for by law, except in the case of failure to observe a substantial formality…
Pleas of nullity based on failure to comply with the substantive rules relating to pleadings may be raised in any event, unless otherwise provided and except for the possibility that the judge may ord…
…usal. If a party holds evidence, the judge may, at the request of the other party, enjoin him to produce it, if necessary under penalty of a fine. He may, at the request of one of the parties, request…
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