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Showing 4051–4060 of 4118 articles for “Art. 131-41 C. pén.”
The attached agreement between the French State and the guarantee fund and the French central office for compensation for accidents for which the French State is responsible in the countries referred…
Deeds and formalities relating to judicial partition and judicial voluntary sales give rise to the collection of fees in accordance with the table below: Description of service Fee a) Acts and formali…
The professional practice standard on the application of the concept of materiality when planning and performing an audit, approved by the Garde des Sceaux, Minister of Justice, is shown below:APPLICA…
…he member of staff. 2. In the event of a change of accounting officer (e.g. transfer, secondment, etc.), certificate of cessation of payment. 3. Special case of resumption of activity (6): contract he…
CODE OF ETHICS FOR THE AUDIT PROFESSIONArticle 1This code defines the ethics to which the statutory auditor is subject in the exercise of his professional activity, whatever the nature of the engageme…
I. - Companies subject to corporation tax with sales of less than 20 million euros in their last financial year may deduct from their taxable income a sum equal to the amount, excluding tax and exclud…
VII-1. Exempt framework scheme No SA. 46706 on aid for international co-development and international co-production of cinematographic or audiovisual works, adopted on the basis of Commission Regulati…
The professional practice standard relating to the specific principles applicable to the audit of consolidated financial statements, approved by the Minister of Justice, is set out below: NEP 600. Spe…
I. -Subject to the adaptations provided for in II and III, the provisions of the articles mentioned in the left-hand column of the table below shall apply in New Caledonia, in the wording indicated in…
Not taken into account for the determination of overall net income:1° and 2° (Repealed);2° bis (Expired);3° (Repealed);3° bis (Provision transferred under 3°);3° ter Benefits in kind provided to subsc…
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