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Showing 9571–9580 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
…hand column of the same table:Applicable articlesIn the wording resulting from the decreeR. 513-1-An° 2022-766 of 2 May 2022R. 513-1n° 2021-898 of 6 July 2021R. 513-2no. 2014-1315 of 3 November 2014R…
If it appears to the public prosecutor that such a measure is likely to ensure compensation for the damage caused to the victim, put an end to the disorder resulting from the offence or contribute to…
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…
I. - The regulations governing the fund set up to manage sums invested in application of Title III of Book III of Part III of the Labour Code relating to employee savings plans provide for the establi…
The professional practice standard relating to the specific principles applicable to the audit of consolidated financial statements, approved by the Minister of Justice, is set out below: NEP 600. Spe…
The following offences shall be tried in accordance with the conditions laid down in the third paragraph of Article 398, when they are punishable by a sentence of less than or equal to five years' imp…
I. - Subject to the adaptations provided for in this chapter, chapters I and V of title I of book I of this part are applicable in New Caledonia and French Polynesia, with the exception of articles L.…
I.-The amounts of the fee provided for in 1° of 1 of I of Article L. 5141-8 for marketing authorisation applications under a national procedure, a mutual recognition procedure or a decentralised proce…
For the application of this book in the Wallis and Futuna Islands: 1° Access to work for foreign nationals is exercised under the conditions laid down by the legislation and regulations applicable loc…
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