Article A823-6-1
…nts and undetected misstatements exceeds the materiality threshold. Summary of anomalies identified 8. The statutory auditor shall provide a summary of all misstatements, other than those that are cle…
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Showing 9831–9840 of 9887 articles for “Art. 8 mars 2023”
…nts and undetected misstatements exceeds the materiality threshold. Summary of anomalies identified 8. The statutory auditor shall provide a summary of all misstatements, other than those that are cle…
…is subject to separate taxation at the rate of 15%.The net profit determined pursuant to Article 238 is subtracted from the profit subject to the normal rate and is subject to separate taxation at th…
…equal; d) The final payment settles the balance of the capital, the interest and any other charges; 8° If the credit limit has not yet been agreed, the limit is assumed to be €1,500 ; 9° If different…
…yers resident in France for tax purposes may benefit from a reduction in their income tax equal to 18% of payments made in respect of cash subscriptions to the initial capital or capital increases of…
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…and the amount of mathematical provisions gross of reinsurance, without this ratio being less than 85%. The second result is obtained by multiplying a number representing 0.3% of the capital at risk…
…r affiliates mentioned in Articles L. 512-11, L. 512-20, L. 512-55, L. 512-60, L. 512-69 and L. 512-86 of the same code; b) The members of the groups provided for in Article b) Members of the grouping…
…o a hospital practitioner being placed on temporary assignment, as provided for in Article R. 6152-48; 6° Avis sur la mise à disposition d'un praticien hospitalier, prévu à l'article R. 6152-50 ; 7° O…
…apply to the determination of taxable results for financial years ending on or after 31 December 1978. Income which, in application of the legislation previously in force, has already been used to det…
…NCIAL STATEMENTS OF PUBLIC INTEREST ENTITIESIntroduction1. Pursuant to the provisions of Article L. 823-9 of the French Commercial Code, the statutory auditor must justify his assessments for all pers…
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