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Showing 2041–2050 of 64781 articles for “Art. L 3314-8 and L 3314-11”
Transactions carried out by the State and governed by Title III of Ordinance no. 2014-948 of 20 August 2014 relating to the governance and capital transactions of companies with public shareholdings d…
For the purposes of the present provisions, the following shall be deemed to be income: 1° Interest, arrears and any other proceeds from bonds, participating securities, public bills and any other neg…
Income is determined: 1° For bonds, participating securities, public bills and loans, by the interest or income distributed during the year; 2° For lots, by the amount of the lot itself; 3° For redemp…
…ach tax period, the mass of distributed income determined in accordance with the provisions of articles 109 to 115 ter is considered to be allocated between the beneficiaries, for the assessment of th…
In the event that the total amount of distributed income exceeds the total amount of distributions as it results from the declarations of the legal entity referred to in Article 116, the latter is ask…
The child welfare service, the charity or the agent appointed by the court are, for the recovery of subsidies, subrogated to the rights of the creditor.The sums due to the child are paid to his legal…
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…
The time limit for lodging an appeal in cassation suspends the enforcement of the decision establishing or modifying the parent-child relationship. An appeal in cassation lodged within this time limit…
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