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Showing 5251–5260 of 5361 articles for “Art. 1684 · BOI-REC-SOLID-20-30”
1. The net gains referred to in I of article 150-0 A are made up of the difference between the effective price of the transfer of the securities or rights, net of the costs and taxes paid by the trans…
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
The professional practice standard relating to the audit of the opening balance sheet of the first financial year certified by the statutory auditor, approved by the Minister of Justice, is shown belo…
I.-The authorities or bodies that the public prosecutor or investigating judge, as the case may be, may, in accordance with the provisions of Article 11-1, authorise to be issued with a copy of the do…
The professional practice standard relating to the consideration of the possibility of fraud when auditing accounts, approved by the Minister of Justice, is shown below: . NEP-240. Consideration of th…
I. - In companies which employ, at the close of two consecutive financial years, at least one thousand permanent employees in the company and its direct or indirect subsidiaries whose registered offic…
I. - This article applies to company mutual funds in which more than one third of the assets are made up of shares or securities issued by the company or by any company linked to it under the conditio…
1. Value added tax must be paid by the persons carrying out the taxable transactions, subject to the cases referred to in Articles 275 to 277 A where payment of the tax may be suspended.However, where…
The Director General of the Agence nationale de la sécurité sanitaire de l'alimentation, de l'environnement et du travail may impose financial penalties on natural or legal persons producing or market…
Heading 4-Public procurement (1) (2) (3) (4) (5) (6)(1) If the services relate to a building, its geographical location is indicated on one of the supporting documents attached to the mandate. >(2) Th…
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