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Showing 141–150 of 56993 articles for “Art. Cass. 3e civ. 11-1-2024 n° 22-16.974”
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…
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…
Where the European arrest warrant is issued for the purpose of executing a custodial sentence or detention order, its execution may be refused where the person concerned did not appear in person at th…
The commission comprises two chambers.The creation of additional chambers may be decided by the vice-president of the Council of State, on the proposal of the president of the commission.The chamber p…
For the application of III of article L. 228-12, the Board of Directors or the Management Board, or by delegation one of the persons mentioned in article L. 225-129-4, shall draw up a buyback notice w…
The divorce agreement is signed together, by the spouses and their lawyers meeting together for this purpose, in triplicate or, under the same conditions, by electronic signature. Where applicable, th…
Natural or legal persons practising as court-appointed administrators or judicial representatives may not hold, either directly or indirectly, shares or corporate units in a société de participations…
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…
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…
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