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Showing 1601–1610 of 26199 articles for “Art. Cass. 3e Civ. 18-12-2012 n° 11-28.251”
I. - Subject to the adaptations provided for in II, Article R. 440-1 is applicable in French Polynesia, in the version resulting from Decree no. 2014-498 of 16 May 2014.II. - For the application of I:…
If the ashes are scattered in the countryside, the person entitled to provide for the funeral must declare this to the Town Hall of the municipality in which the deceased was born, and the identity of…
The contract of incorporation or the Articles of Association, as the case may be, may make any transfer of shares subject to the approval of the transferee by the general meeting of the group or by th…
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…
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…
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…
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…
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