Article 109
1. The following are deemed to be distributed income: 1° All profits or income that is not placed in reserves or incorporated into capital; 2° All sums or securities made available to members, shareho…
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Showing 3751–3760 of 52948 articles for “Art. CE 27-1-2017 n° 391817”
1. The following are deemed to be distributed income: 1° All profits or income that is not placed in reserves or incorporated into capital; 2° All sums or securities made available to members, shareho…
…t under I of Article 216, as well as profits made by the company in businesses operated outside France, less amounts paid in respect of corporation tax.
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…
…all or part of their share capital, interest shares or limited partnerships, carried out by the concessionary companies of the State, départements, communes or other public authorities, when such dep…
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…
Before consenting to the wearing of a mobile anti-attachment device, the parties shall receive the following information from the family court judge: 1° The defendant's refusal to fit the anti-attachm…
…r the application of laws and regulations, in particular the application of the rules of good practice defined by decision of the Agence nationale de sécurité du médicament et des produits de santé or…
I.-Proceeds from traffic fines are shared, in proportion to the number of traffic offences committed in their respective territories during the year preceding that for which the allocation is made, be…
…is determined under the specific conditions provided for in article 1501, is determined in accordance with the procedures set out in II or III of this article. The properties mentioned in the first p…
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