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Showing 1951–1960 of 1973 articles for “Art. 131-38”
METHODS FOR CALCULATING AND EVALUATING THE INDICATORS DEFINED IN ARTICLE D. 1142-2 FOR COMPANIES WITH MORE THAN 250 EMPLOYEES 1. Reference period The employer may choose a period of twelve consecutive…
The professional practice standard relating to the limited review of interim accounts in application of legal or regulatory provisions, approved by the Minister of Justice, is set out below: . NEP-241…
The professional practice standard relating to the obligations of the statutory auditor with regard to the fight against money laundering and terrorist financing, approved by the Minister of Justice,…
I.-For tax calculation purposes, taxable profit is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of…
In the absence of an agreement provided for in article L. 2312-21, in undertakings with at least three hundred employees, the economic, social and environmental database provided for in article L. 231…
LIST OF ANNEXES TO THE PUBLIC PROCUREMENT CODE Annex number Name of annex Annex no. 1 Notice concerning the list of activities that are works under public procurement law Annex no. 2 Notice concerning…
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
I.-Pursuant to VI of Article L. 613-44, when the resolution plan provides that a resolution measure must be taken, or that the power mentioned in Article L. 613-48 must be exercised according to the r…
The standard of ethics "securing the interventions of the statutory auditor-implementation of the risks and safeguards approach", approved by the Minister of Justice, is set out below: Ethical standar…
Heading 5-Operations involving real estate and business assets 51. Amicable acquisition of buildings for valuable consideration . 511. Simple sale 5111. 5111 Immobilisation indemnity 1. Deliberation a…
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