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Showing 8141–8150 of 8285 articles for “Art. 9 juill. 2003”
…compliance with legal and regulatory texts likely to lead to material misstatements in the accounts.9. Where, at the end of these procedures, the statutory auditor has a doubt as to whether the entity…
…the unwinding or re-evaluation of accounting estimates of the same nature made in previous years. 9. The statutory auditor also takes cognisance of the data used to calculate accounting estimates. 1…
Open the article to read the full text in English.
…ermits, in accordance with common rules and standardised procedures within the meaning of Directive 98/26/EC of the European Parliament and of the Council of 19 May 1998 on settlement finality in paym…
…donor or the deceased, where they were acquired for valuable consideration on or after 5 September 1979.4° Shares in agricultural landholding groups and those in agricultural landholding groups, creat…
…les…
…recommendation of the departmental councils for citizenship and autonomy mentioned in Article L. 149-1 of the Social Action and Family Code;c) Five representatives of disabled people's associations f…
…ished by Regulation (EU) No 806/2014 of the European Parliament and of the Council of 15 July 2014 ;9° The conditions under which branches of credit institutions referred to in I of Article L. 511-10…
…in Articles 1380 and 1381 ;2° La taxe foncière sur les propriétés non bâties, prévue à l'article 1393 ;3° La taxe d'habitation sur les résidences secondaires et autres locaux meublés non affectés à l…
…holder votes on the remuneration policy and on the information referred to in I of article L. 22-10-9 and, where applicable, the opinions expressed at the last general meeting, are taken into account;…
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