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Showing 9511–9520 of 9523 articles for “Art. BOI-RFPI-PVI-10-40-100 n° 40”
…bility of fraud when auditing accounts, approved by the Minister of Justice, is shown below: . NEP-240. Consideration of the possibility of fraud when auditing accounts Introduction 01. In planning an…
…This period is extended to ten years for investments in new cruise ships with a maximum capacity of 400 passengers.However, the deduction is not taken back when the assets that gave rise to the right…
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…
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…
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
I.-This article applies to entities subject to Article L. 533-22-1. For the credit institutions and investment firms mentioned in Article L. 511-4-3, this article applies to portfolio management activ…
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