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Showing 581–590 of 21543 articles for “Art. Rép. Fromantin: AN 11-6-2013 n° 20830”
…rgets defined in the salaried entrepreneur's contract; 2° A variable portion calculated for each financial year according to the turnover defined in article L. 7332-3. An advance on the variable part…
In the absence of an agreement referred to in Article L. 3142-117, the following provisions apply: 1° The maximum duration of the leave or period of part-time work is one year. It may be extended by a…
…the assessments for which he is liable in respect of income tax, both for the year in which the change occurred and for previous years not affected by the statute of limitations, may validly be asse…
…urposes 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 negotiable d…
…luding income deductible from net profit under I of Article 216, as well as profits made by the company in businesses operated outside France, less amounts paid in respect of corporation tax.
For the application of articles 109 and 112, the direct incorporation of profits into the capital is treated as an incorporation of reserves.
…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 to the contrary, when the…
For each 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…
…rred to in Article 116, the latter is asked to provide the administration, within thirty days, with any additional information on the beneficiaries of the excess distribution. In the event of refusal…
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…
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