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Showing 4501–4510 of 4602 articles for “Art. 15 févr. 2023”
…and that the financial statements do not provide relevant information on this material uncertainty. 15. Where the accounts are prepared on a going concern basis, but the statutory auditor is of the op…
…nancial commitment and the duration of the rights acquired on an exclusive and non-exclusive basis; 15° Any production association contract as provided for inArticle 238 bis HG of the General Tax Code…
…ros, in the case of companies carrying on the activity referred to in a of 2° of 1 of this II; > b) 15 million euros, in the case of companies carrying on the activity referred to in a of 2° of 1 of t…
…mpany was unaware of the hybrid arrangement and did not benefit from the resulting tax advantage; > 15° Reverse hybrid arrangement: an arrangement that uses a hybrid arrangement within the meaning of…
…of the Council and repealing Council Directive 93/22/EEC, whose share capital is not less than EUR 15 million, whose main purpose is the acquisition or construction of buildings with a view to lettin…
…ded for in Article 1609 nonies C, acting by a simple majority of its members, adopted no later than 15 January of the year in which the merger takes effect for tax purposes. The same applies in the ev…
…than or equal to €1,914 and less than €2,016 3.5% Greater than or equal to €2,016 and less than €2,150 4.1% Greater than or equal to €2,150 and less than €2,544 5.3% Greater than or equal to €2,544 a…
…on, provided for by the decree of 28 June 1930 relating to the conditions of application of article 15 of the finance law of 16 April 1930, until the date of approval of the simple management plan for…
…the trader is about to cease his activities or establish them elsewhere when this is not the case; 15° Claiming that a product or service increases the chances of winning at games of chance; 16° Fals…
…the specifications drawn up and approved under the conditions determined by article 2 of the law of 15 June 1907 regulating gambling in the circles and casinos of seaside, spa and health resorts, or b…
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