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Showing 4561–4570 of 61284 articles for “Art. 151 septies A · CE 16 October 2019 n° 417364 · CE 28 June 2013 · BOI-BIC-PVMV-40-20-20-20”
I.-Companies that benefit from the exemption provided for in Article 44 sexdecies are exempt from business property tax for establishments located in an urban area to be boosted defined in II of the s…
The following airports are points of entry within the meaning of article R. 3115-16: 1° Paris-Charles-de-Gaulle; 2° Paris-Orly; 3° Marseille-Provence; 4° Lyon-Saint-Exupéry; 5° Toulouse-Blagnac; 6° Ni…
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…
In the case of existing enclosures, the application for approval must include the following documents: 1° The documents referred to in 4° to 7°, and, where applicable, 8°, 10° and 11°, designated in a…
I.-The balance sheet of Caisse centrale de réassurance includes three reserve accounts corresponding to each category of business covered by the State guarantee, entitled respectively: a) Special rese…
1. The depreciation of capital goods, other than residential buildings, building sites and premises used for the exercise of the profession, acquired or manufactured as from 1st January 1960 by indust…
Specification of the information that must appear on the statement of account for the payment of an advanceThe statement of account must highlight all of the following elements: a) Where applicable, t…
Independent of the penalties incurred, the bouilleur de cru who has removed or allowed to be removed from his premises spirits without a movement permit or with an inapplicable movement permit becomes…
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,…
For the purposes of this chapter, the number of employees is determined in accordance with the procedures set out in I of Article L. 130-1 of the Social Security Code.
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