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Showing 9991–10000 of 11299 articles for “Art. BOI-IR-PAS-10-20 n° 70”
I - The value of the prudential technical provisions referred to in Article L. 351-2 is equal to the sum of the best estimate and the risk margin. II - The best estimate corresponds to the probability…
The basis of assessment for real estate wealth tax is the net value at 1 January of the year: 1° Of all the property and property rights belonging to the persons mentioned in article 964 as well as to…
The professional practice standard relating to audit planning, approved by the Minister of Justice, is shown below: . NEP-300. Audit planning Introduction 01. The audit of the accounts carried out by…
…ny with another mutual insurance group company. VI - The provisions of Articles R. 322-67 to R. 322-70 apply to sociétés de groupe d'assurance mutuelle. The provisions of article R. 322-68 relating to…
Pursuant to the third paragraph of Article L. 561-46, the persons with access to all information relating to beneficial owners are as follows: 1° Judicial officers, for the purposes of carrying out th…
I. - No person may, directly or indirectly, administer or manage a company subject to State control by virtue of article L. 310-1 or article L. 310-1-1, a société de groupe d'assurance defined in arti…
…is held by another cooperative production company under the conditions set out in article 25 of law n° 78-763 of 19 July 1978 on the status of sociétés coopératives de production; The 2° is however ap…
1. a. Taxpayers domiciled in France for tax purposes, within the meaning of the article 4 B, are entitled to an income tax reduction equal to 30% of payments made up to 31 December 2024 in respect of…
I.- Clinical trials of medicinal products are governed by the provisions of Regulation (EU) No 536/2014 of the European Parliament and of the Council of 16 April 2014. The competent authority for carr…
1. In each commune, a communal direct tax commission is set up with seven members, namely: the mayor or the deputy mayor, chairman, and six commissioners.In communes with more than 2,000 inhabitants,…
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