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Showing 2881–2890 of 64181 articles for “Art. II-1° ter”
…and liabilities to a third party 3° Services relating to the transfer free of charge, by death or inter vivos, of shares in a company carrying on an industrial, commercial, craft, agricultural or prof…
I.-The undertakings referred to in 1° of III of Article L. 310-1-1 may not commence their operations until they have obtained an administrative authorisation issued by the Autorité de contrôle prudent…
…of Article 210 A ; b) The transferring company still has at least one complete branch of activity after the completion of the contribution; c) This allocation, proportional to the partners' rights in…
…lable to members, shareholders or unit holders and not deducted from profits. Taxable amounts are determined for each period used to calculate corporation tax by comparing the closing balance sheets f…
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.
…me:a. In the absence of proof to the contrary, sums made available to members directly or through interposed persons or companies by way of advances, loans or deposits.Notwithstanding any provisions t…
…tributed 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 t…
I.-Articles L. 141-13 to L. 141-17, L. 141-19, L. 141-20, L. 143-7 and L. 143-11 are applicable in their wording resulting from Law no. 2015-990 of 6 August 2015 for growth, activity and equal economi…
…al Prefect observes repeated malfunctions or shortcomings, he or she will send the regional joint interprofessional committee a formal notice, stating the reasons, by any means that can be relied upon…
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