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Showing 3891–3900 of 3912 articles for “Art. 325-17”
The professional practice standard relating to the obligations of the statutory auditor with regard to the fight against money laundering and terrorist financing, approved by the Minister of Justice,…
Heading 2 - Staff costs (1) (2)(1) When accompanied by an administrative certificate by which the authorising officer attests to the signature of the contract, the dematerialised supporting documents…
In the absence of an agreement provided for in article L. 2312-21, in undertakings with at least three hundred employees, the economic, social and environmental database provided for in article L. 231…
1. An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who invest in Guadeloupe, Guyana, Martinique, Mayotte, La Réunion, Saint-Pierre-et-Miquelon…
I.-In accordance with the provisions of Article R. 213-2, requisitions sent under the conditions provided for in this code for the interception of telephone communications shall give rise to reimburse…
The standard of ethics "securing the interventions of the statutory auditor-application of the fundamental principles of behaviour", approved by the Minister of Justice, is shown below: Ethical standa…
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
I. - 1. Companies taxed on the basis of their actual profits or exempt pursuant to articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies, carrying out an agricultural activity…
I. - A fixed fee is payable by persons subject to the supervision of the Autorité des marchés financiers, where provided for by law or regulation, in the following cases: 1° In the event of publicatio…
1. The net incomes of the various categories entering into the composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out i…
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