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Showing 271–280 of 63423 articles for “Art. Decree 2023-1021 of 3-11-2023”
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…
…uted 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 deemed to be…
In accordance with article 414-1, you must be of sound mind to validly consent to a contract.
The following are necessary for the validity of a contract: 1° The consent of the parties; 2° Their capacity to contract; 3° A lawful and certain content.
When a clause has two possible meanings, the one that gives it effect prevails over the one that does not.
Clear and precise clauses cannot be interpreted without distortion.
When in doubt, a contract by mutual agreement is construed against the creditor and in favour of the debtor, and a contract of adhesion against the person who proposed it.
All the clauses of a contract are to be interpreted in relation to each other, giving to each the meaning which respects the coherence of the whole act. When, with the common intention of the parties,…
The contract is interpreted according to the common intention of the parties rather than by stopping at the literal meaning of its terms. Where this intention cannot be detected, the contract is inter…
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