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Showing 5541–5550 of 5594 articles for “Art. 815-12”
The professional practice standard relating to the diligence of the statutory auditor concerning the management report, the other documents on the financial situation and the accounts and the informat…
I.-A fine of 100,000 euros shall be imposed on :1° Any direct or indirect propaganda or advertising of tobacco, a tobacco product or the ingredients defined in article L. 3512-1 in breach of the ban l…
The General Regulation of the Autorité des marchés financiers determines in particular :I.-The rules of professional practice that apply to issuers when they make offers to the public, with the except…
I.-The agglomeration community automatically exercises the following competencies in place of the member municipalities: 1° In terms of economic development: economic development actions under the con…
Heading 4-Public procurement (1) (2) (3) (4) (5) (6)(1) If the services relate to a building, its geographical location is indicated on one of the supporting documents attached to the mandate. >(2) Th…
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. - Taxpayers who, between 1 January 2006 and 31 December 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of…
I. - 1. Farmers subject to an actual taxation system may make a deduction for precautionary savings, the amount of which is capped, per twelve-month financial year: a) 100% of taxable profits, if less…
1. The parent company tax regime, as defined in Article 216, is applicable to companies and other bodies subject to corporation tax at the standard rate which hold equity interests satisfying the foll…
I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…
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