Article 109
1. The following are deemed to be distributed income: 1° All profits or income that is not placed in reserves or incorporated into capital; 2° All sums or securities made available to members, shareho…
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Showing 2041–2050 of 64163 articles for “Art. II-1°”
1. The following are deemed to be distributed income: 1° All profits or income that is not placed in reserves or incorporated into capital; 2° All sums or securities made available to members, shareho…
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…
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…
No penalty may be imposed on an employee without the latter being informed, at the same time and in writing, of the grievances against him.
Concession contracts concluded by a contracting authority, including where it is acting as a contracting entity, with a legal person governed by public or private law are subject to the rules set out…
Position limits and position management controls shall be transparent and non-discriminatory, shall state how they apply to persons and shall take into account the nature and composition of market par…
I.-The AMF establishes and applies limits on the size of a net position that a person may hold at any time: 1° In agricultural commodity derivatives within the meaning of Regulation (EU) No 600/2014 o…
The Autorité des marchés financiers shall not impose more restrictive limits than those provided for in Article L. 420-11, unless, exceptionally, such limits are objectively justified and proportionat…
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