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Showing 1361–1370 of 5416 articles for “Art. Société Lupa”
I. In the management of collective investments, portfolio management companies shall take all reasonable steps to obtain the best possible result in executing orders, taking into account price, cost,…
…imprisonment and a fine of 375,000 euros for: 1° The chairman, directors or managing directors of a société anonyme to distribute fictitious dividends among the shareholders, in the absence of an inve…
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…
A decree specifies the nature and content of the documents that must be produced or presented to the administration by real estate companies not subject to corporate income tax that rent out their pro…
For the assessment of corporation tax, cash subscriptions, made from 1 January 2023 until 31 December 2028, to the capital of approved capital companies, subject to corporation tax under the condition…
Companies whose shares are admitted to trading on a regulated market shall append to their annual accounts a table relating to the allocation and appropriation of distributable sums to be proposed to…
The companies receiving the contributions resulting from the demerger are jointly and severally liable to the bondholders and non-bondholders of the demerged company, in place of the latter, without t…
As an exception to the provisions of Article L. 236-25, it may be stipulated that the companies benefiting from the demerger will only be liable for that part of the liabilities of the demerged compan…
Public limited companies that adopt a simplified presentation pursuant to Article L. 123-16 shall include in the notes to the financial statements a list of transactions carried out between the compan…
Within one month of the publication of the draft constitution of a company resulting from the cross-border operation, the managers of the participating companies shall inform their trade union organis…
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