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Showing 10711080 of 57098 articles for Art. Cass. 3e civ. 23-1-2013 n° 11-20.313

French General Tax CodeIn force
b: Calculation of total distributed income

Article 115 ter

Where a company having its registered office in France and liable to the tax provided for in Chapter II of this Title carries on business in Saint-Pierre-et-Miquelon, Mayotte, New Caledonia, French Po…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
b: Calculation of total distributed income

Article 111 bis

When a legal entity subject to corporation tax ceases to be subject to it, its profits and reserves, whether capitalised or not, are deemed to be distributed to the partners in proportion to their rig…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
b: Calculation of total distributed income

Article 115 A

I. The sums not distributed by an open-ended investment company on the date of its absorption, carried out in accordance with the regulations in force, by a mutual fund are taxed when they are distrib…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
b: Calculation of total distributed income

Article 115 quinquies

1. Profits made in France by foreign companies shall be deemed to be distributed, in respect of each financial year, to shareholders who do not have their tax domicile or registered office in France.T…

AI translation · Updated 8 Nov 2023Open Article
French Public procurement codeIn force
Paragraph 1: Contracts for the commissioning of one or more artistic works to be created

Article R2172-11

When the commission can only be awarded to a specific service provider in accordance with the provisions of article R. 2122-3, the purchaser may negotiate the contract for the decoration of public bui…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Paragraph 1 : Examination for admission to the probationary period, probationary period and examination to qualify as a court-appointed administrator

Article R811-11

The members of the jury are appointed by order of the Minister of Justice, after obtaining the opinion of the Conseil national des administrateurs judiciaires et des mandataires judiciaires in the cas…

AI translation · Updated 4 Nov 2023Open Article
French Commercial codeIn force
Paragraph 1 : Examination for admission to the probationary period, probationary period and examination to qualify as a judicial representative

Article R812-11

The panel responsible for conducting the aptitude test for judicial representatives is that provided for in Article R. 811-19. However, the two judicial administrators are replaced by two judicial rep…

AI translation · Updated 4 Nov 2023Open Article
French Labour CodeIn force
Paragraph 2: Quasi-machines

Article R4313-11

The assembly instructions and the declaration of incorporation accompany the partly completed machine until it is incorporated into the final machine, and form part of the technical file for that mach…

AI translation · Updated 3 Nov 2023Open Article
French Commercial codeIn force
Paragraph 1 : Examination for admission to the probationary period, probationary period and examination to qualify as a court-appointed administrator

Article A811-11

Admission is decided by the selection board on the basis of the average marks obtained by the candidate in all the written and oral tests they have taken, if this is equal to or higher than 10 out of…

AI translation · Updated 3 Nov 2023Open Article
French Insurance CodeIn force
Subsection 2: Provisions specific to groups with a parent undertaking whose registered office is outside the European Union

Article L356-11

In the case referred to in the fourth paragraph of Article L. 356-2, the Autorité de contrôle prudentiel et de résolution shall verify whether the insurance and reinsurance undertakings are subject by…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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