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Showing 8481–8490 of 8581 articles for “Art. BOI-IR-RICI-290-10 n° 260–300”
The standard of professional practice relating to management declarations, approved by the Minister of Justice, is set out below: MANAGEMENT STATEMENTS Introduction 1. As part of the audit of the acco…
The professional practice standard relating to going concern, approved by the Minister of Justice, is shown below: NEP-570. GOING CONCERN Introduction 1. In preparing its accounts, an entity is presum…
1. The net incomes of the various categories entering into the composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out i…
I.-Companies subject to corporation tax or income tax according to a real taxation system may deduct from their taxable income a sum equal to 40% of the original value of assets excluding financial ex…
I. - The following are subject to the obligation to draw up and maintain a preventive recovery plan:1° Credit institutions subject to direct supervision by the European Central Bank pursuant to Articl…
Art. 1At each annual due date of the contract, the premium payable by the insured is determined by multiplying the amount of the reference premium, as defined in Article 2, by a coefficient known as t…
The following definitions apply1° Manufacturer: a company comprising one or more veterinary pharmaceutical establishments engaged in the manufacture of veterinary medicinal products other than medicat…
…ial who drew up the said notice reports. Notwithstanding the dispositions de l'article 19 de la loi n° 2000-321 du 12 avril 2000 relative aux droits des citoyens dans leurs relations avec les administ…
COMPOSITION OF THE FUNCTIONAL GROUPS OF THE ANNEXED BUDGETS REFERRED TO IN ARTICLE D. 6145-6. UNALLOCATED ALLOCATION Expenditure GROUP 1 Operating expenses relating to personnel A 631: Taxes and simil…
I.-The supervisory board and the members mentioned in 1° and 2° of I of Article L. 612-8-1 of the Monetary and Financial Code may refer the situation of a person mentioned in Article L. 311-1 to the r…
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