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Showing 3211–3220 of 3237 articles for “Art. 20 Sep 1989”
…or-ancillary services undertakings within the meaning of Article 4(1)(18) of Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013, the head office of which is loca…
…y is carried out in an overseas department, the company must have achieved a turnover of less than €20 million in its last financial year. This turnover threshold is reduced to €15 million and €10 mil…
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…
…s, entre vifs ou, en pleine propriété, à un fonds de pérennité mentionné à l'article 177 of law no. 2019-486 of 22 May 2019 relating to the growth and transformation of businesses if the following con…
…applicable to the persons subject to its supervision; for the application of Regulation (EU) No 648/2012 of the European Parliament and of the Council of 4 July 2012 on over-the-counter derivatives, c…
…ment over and above the requirements laid down respectively in part three of Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 for credit institutions and in th…
…nvestments made in Saint-Martin, to compliance with Article 14 of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market pursuan…
…ies this in his file. Responses to the assessment of the risk of material misstatement due to fraud 20. In response to its assessment of the risk of material misstatement due to fraud, at the level of…
The professional practice standard relating to the diligence of the statutory auditor concerning the management report, the other documents on the financial situation and the accounts and the informat…
…onciles the interim financial statements with the accounting documents from which they are derived. 20. Where the statutory auditor identifies factors that may call into question the company's ability…
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