Article 113
For the application of articles 109 and 112, the direct incorporation of profits into the capital is treated as an incorporation of reserves.
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Showing 2601–2610 of 52210 articles for “Art. al. 1”
For the application of articles 109 and 112, the direct incorporation of profits into the capital is treated as an incorporation of reserves.
…loans or deposits.Notwithstanding any provisions to the contrary, when these sums are repaid after 1 January 1960, to the legal entity that had paid them, the fraction of tax to which their allocatio…
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…
…not exceeding four months by means of a reasoned order in accordance with the provisions of article 137-3 and given after an adversarial hearing organised in accordance with the provisions of the sixt…
…attachment device, the parties shall receive the following information from the family court judge: 1° The defendant's refusal to fit the anti-attachment bracelet, to the wearing of which she had prev…
…1° of article D. 311-2 of the Code du cinéma et de l'image animée and direct…
The agreements mentioned in article L. 632-7 are published in the Journal officiel de la République française.
…ut. II -The consent provided for in I shall be obtained after the person has been duly informed of: 1° the nature of the examination; 2° The purpose of the examination, in the case of medical purposes…
…shall be deleted by the managing department before expiry of the period mentioned in Article R. 53-14: 1° The data mentioned in 1° and 1° bis of I of Article
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