c: Calculating individual income

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 of the income of each of them, up to the figures indicated in the declarations provided by the legal entity under the conditions provided for in 2° of 2 of article 223.

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 asked to provide the administration, within thirty days, with any additional information on the beneficiaries of the excess distribution. In the event of refusal or failure to reply within this period, the corresponding sums shall give…