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Showing 2531–2540 of 2601 articles for “Art. 814 C”
The attached agreement between the French State and the guarantee fund and the French central office for compensation for accidents for which the French State is responsible in the countries referred…
Deeds and formalities relating to judicial partition and judicial voluntary sales give rise to the collection of fees in accordance with the table below: Description of service Fee a) Acts and formali…
The professional practice standard on the application of the concept of materiality when planning and performing an audit, approved by the Garde des Sceaux, Minister of Justice, is shown below:APPLICA…
CODE OF ETHICS FOR THE AUDIT PROFESSIONArticle 1This code defines the ethics to which the statutory auditor is subject in the exercise of his professional activity, whatever the nature of the engageme…
I. - Companies subject to corporation tax with sales of less than 20 million euros in their last financial year may deduct from their taxable income a sum equal to the amount, excluding tax and exclud…
VII-1. Exempt framework scheme No SA. 46706 on aid for international co-development and international co-production of cinematographic or audiovisual works, adopted on the basis of Commission Regulati…
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…
Not taken into account for the determination of overall net income:1° and 2° (Repealed);2° bis (Expired);3° (Repealed);3° bis (Provision transferred under 3°);3° ter Benefits in kind provided to subsc…
I. - An annual tax on office premises, commercial premises, storage premises and parking areas is levied, within the territorial limits of the Ile-de-France region, made up of Paris and the départemen…
I. - Capital gains subject to the articles 39 duodecies to 39 quindecies and realised in the context of a commercial, industrial, craft, liberal or agricultural activity on the occasion of the transfe…
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