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Showing 2121–2130 of 60140 articles for “Art. 256 A”
For the taxation of their profits and those of their members, the sociétés de libre partenariat mentioned in article L. 214-154 of the Monetary and Financial Code are treated in the same way as a prof…
The professional practice standard relating to the specific principles applicable to the audit of consolidated financial statements, approved by the Minister of Justice, is set out below: NEP 600. Spe…
I. - For each of the categories mentioned in the second paragraph of article L. 313-2, the legal interest rate applicable for a given half-year is calculated as follows:1° For claims by natural person…
For the assessment of local taxes, the rental values of specific port handling tools, equipment and facilities transferred or having been the subject of a transfer of real rights under the conditions…
For the purposes of this article, the duration of the liabilities of an insurance undertaking is a prudent estimate of the weighted average maturity of future payments relating to regulated commitment…
Beneficiaries of the provisions set out in the fourth paragraph of article R. 123-208-3 show their provisional certificate to the competent authority when the card is issued.On the occasion of the ren…
In order to establish the basis of assessment and control of taxes, duties and charges falling within the remit of the customs and excise administration and with a view to detecting fraud, the right o…
The candidate sends his/her validation file to the regional director of youth, sport and social cohesion responsible for organising the jury for the diploma in question. The file may only be dealt wit…
The additional contributions to the premiums or contributions relating to certain insurance policies paid into the National Agricultural Risk Management Fund, up to the ceiling provided for in I of Ar…
In the event that the taxpayer ceases trading, the amount of the tax provided for in article 299 due in respect of the year in which the activity ceases is established immediately. It is declared, pai…
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