Article L613-48
I. - The nominal value of additional Tier 1 capital instruments and Tier 2 capital instruments or eligible commitments referred to in VII issued by a person referred to in I of Article L. 613-34 may b…
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Showing 8531–8540 of 8603 articles for “Art. BOFiP-ENR-AVS-10-40”
I. - The nominal value of additional Tier 1 capital instruments and Tier 2 capital instruments or eligible commitments referred to in VII issued by a person referred to in I of Article L. 613-34 may b…
For the purposes of investigating offences defined in Articles L. 465-1 to L. 465-3-3 and acts that may be classified as property offences and sanctioned by the Enforcement Committee of the Autorité d…
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…
The professional practice standard relating to events subsequent to the end of the financial year, approved by the Minister of Justice, is shown below: NEP-560 Events after the end of the financial ye…
The following are exempt from tax: 1° Special allowances intended to cover expenses inherent to the function or employment and actually used in accordance with their purpose. The remuneration of journ…
I.-The provisions of I, II, III and IV of article D. 1er-13 are applicable to transmissions of information made pursuant to article 706-47-4. II.-The list of professions and activities exercised by th…
The professional practice standard relating to the assessment of misstatements identified during the audit, approved by the Minister of Justice, is shown below:. NEP-450. ASSESSMENT OF ANOMALIES IDENT…
IV-1. Automatic financial aid for the production, development and production of short cinematographic works IV-1.1. Supporting documents to be attached to an application for an investment allowance fo…
I.-1. Taxpayers 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 in…
I. - 1° The products attached to capitalisation bonds or contracts as well as to investments of the same nature subscribed with insurance companies established in France are, when the bond, contract o…
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