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Showing 8631–8640 of 8652 articles for “Art. BOI-RFPI-PVI-10-40-10”
I. - Credit institutions and finance companies are subject to an additional capital requirement over and above the requirements laid down respectively in part three of Regulation (EU) No 575/2013 of t…
I. - 1. The low-income housing bodies mentioned in Article L. 411-2 du code de la construction et de l'habitation, with the exception of sociétés anonymes coopératives d'intérêt collectif pour l'acces…
The professional practice standard relating to the consideration of the possibility of fraud when auditing accounts, approved by the Minister of Justice, is shown below: . NEP-240. Consideration of th…
I. - Taxation of the capital gain realised, directly or through an intermediary, in connection with a contribution of transferable securities, corporate rights, securities or rights relating thereto a…
CIVIL LIABILITY INSURANCE POLICYFOR PUBLIC SPORTS EVENTS (art. A. 331-24 and A. 331-25) General terms and conditions This contract is governed by the French Insurance Code and by the general and speci…
The following definitions apply1° Magistral preparation means any medicinal product prepared in accordance with a medical prescription intended for a specific patient when there is no suitable or avai…
The professional practice standard relating to the limited review of interim accounts in application of legal or regulatory provisions, approved by the Minister of Justice, is set out below: . NEP-241…
I.-For tax calculation purposes, taxable profit is rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.The standard rate of tax is set at 25%.However:a. The net amount of…
CODE OF ETHICS FOR THE AUDIT PROFESSIONArticle 1This code defines the ethics to which the statutory auditor is subject in the exercise of his professional activity, whatever the nature of the engageme…
PROGRAMME DU CERTIFICAT D'APTITUDE AUX FONCTIONS DE CommISIRE AUX Comptes In application of the provisions of article A. 822-6, the programme of tests for the certificat d'aptitude aux fonctions de co…
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