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Showing 4721–4730 of 4740 articles for “Art. 257 bis · CJUE 27 November 2003”
…the percentages mentioned in 2° of I for a period of five years from the date of their admission.II bis.Payments in respect of the subscriptions referred to in I must not exceed, per company receiving…
…points More than 8% and less than or equal to 9 29 points More than 9% and less than or equal to 10 27 points More than 10% and less than or equal to 11 25 points More than 11% and less than or equal…
…s part of the same consolidated group as the taxpayer within the meaning of 2° of VI of Article 212 bis, an undertaking over whose management the taxpayer exercises significant influence or an underta…
…nter-communal cooperation or groups of territorial authorities are subject to article L. 2131-1.III bis.-A mayor who has opposed the transfer in application of the first three paragraphs of III may, a…
…ed audit procedures and reconsider information obtained from management. Management representations 27. The statutory auditor shall request written declarations from management in which: -it declares…
…optional collective operation subscribed by the employer (Cf. Art. 31 of Decree no. 2011-1474 of 8 November 2011 relating to the participation of local authorities and their public establishments in…
…points More than 8% and less than or equal to 9 29 points More than 9% and less than or equal to 10 27 points More than 10% and less than or equal to 11 25 points More than 11% and less than or equal…
…firm who participated in the preparation of the report; Conclusions drawn by the statutory auditor 27. When the limited review of interim financial statements relates to complete financial statements…
…ing and/or incentive schemes per employee beneficiary (26) (I); Share of capital held by employees (27) through a profit-sharing scheme (profit-sharing, incentive schemes, share ownership, etc.); C-Ad…
…rofessional judgement during the performance of the engagement or service. Competence and diligence 27. Article 7 of the Code of Ethics states that "statutory auditors must possess the theoretical and…
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