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Showing 3601–3610 of 3660 articles for “Art. 23 mars 2023”
…established in respect of the directors or any other person mentioned in I and II of Article L. 612-23-1 or, in the case of a payment or electronic money institution carrying out hybrid activities, th…
I.-For the application of Article L. 111-4-1, the following sports and leisure articles are subject to the provisions of this article: 1° Bicycles, as defined in Article 1 of Decree no. 2016-364 of 29…
…thresholds were determined on the basis of forecasts that differ significantly from actual results. 23. If the statutory auditor concludes that the setting of a lower materiality threshold or threshol…
…s, products or objects that the centres distribute under the conditions provided for in articles L. 2311-1, L. 2311-2, L. 2311-4 and L. 2311-6, the medicines required for voluntary termination of preg…
…at specifies the terms of application and the reporting obligations of taxpayers and intermediaries.23° (Repealed).
…threshold(s) and, where applicable, the planning threshold(s), in accordance with paragraphs 22 and 23 of the standard "Application of the concept of materiality when planning and performing an audit"…
…n office premises, commercial premises, storage premises and parking areas provided for in articles 231 ter and 231 quater ;d) Interest on debts contracted for the conservation, acquisition, construct…
…lvency margin requirement for insurance undertakings, as set out in article R. 334-5 ; c) For class 23 referred to in Article R. 321-1 of this Code, the minimum margin requirement is equal to 1% of th…
…itative data relating to exchanges of information with the department referred to in Article L. 561-23. A decree of the Conseil d'Etat shall specify the content and method of publication of this repor…
…that, in the case of the persons mentioned in the same 1°, they have annual receipts of more than €23,000 and derive from this activity more than 50% of the income on the basis of which the tax house…
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