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Showing 10281–10290 of 53094 articles for “Art. 4 A”
…uary of the year:a) For persons who have their tax domicile in France within the meaning of Article 4 B, of the assets and rights located in France or outside France and of the capitalised income plac…
…n an establishment providing long-term care, mentioned in the penultimate paragraph of article L. 6143-5 of the Public Health Code, and including accommodation, to people who are not living independen…
I.- Owners of premises used for residential purposes are required to declare to the tax authorities, before 1 July each year, information relating to the nature of the occupation of these premises if…
…g or temporary allocation to the disadvantaged persons mentioned in Article 1 of amended law no. 90-449 of 31 May 1990 aimed at implementing the right to housing.The reporting obligations on persons o…
…subject, for the same property, to the contribution in respect of the income mentioned in article 234 ter and, where applicable, to that provided for in article 234 nonies, and the registration duties…
…ory auditor respects when it decides to use the work of an expert chosen by the entity. Definition 04. Expert: a natural or legal person with qualifications and experience in a particular field other…
…s of responsibility and areas of expertise depending on the matters to which the statements relate. 4. When they relate to significant elements of the accounts, the statutory auditor:- seeks to collec…
The duration of the written test is limited to thirty minutes for each subject on which the candidate is questioned.
…ng into question the principles set out in this standard. Form, content and scope of documentation 04. The statutory auditor shall document such matters as will enable any other person experienced in…
Training courses eligible under 1° of Article A. 822-28-3 are provided by training organisations or higher education establishments. They meet the conditions defined in article L. 6353-1 of the French…
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