Article A823-6
The professional practice standard on the application of the concept of materiality when planning and performing an audit, approved by the Garde des Sceaux, Minister of Justice, is shown below:APPLICA…
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Showing 4091–4100 of 4196 articles for “Art. BOI-RSA-ES-20-40-20”
The professional practice standard on the application of the concept of materiality when planning and performing an audit, approved by the Garde des Sceaux, Minister of Justice, is shown below:APPLICA…
In addition to their distribution activities to pharmacies, mutual benefit pharmacies or pharmacies of mining relief societies and pharmacies for internal use, the companies or organisations authorise…
I. - The credit institutions or finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code, which are liable for corporation tax, income tax or an equivalent tax and hav…
The following are exempt from tax: 1° Special allowances intended to cover expenses inherent to the function or employment and actually used in accordance with their purpose. The remuneration of journ…
I. - The Board shall examine the investigation or inspection report drawn up by the departments of the Autorité des marchés financiers or the request made by the Chairman of the Autorité de contrôle p…
I. - A company, hereinafter referred to as the "parent company", may be solely liable for the corporation tax due on all the profits of the group formed by itself and the companies in which it holds a…
LIST OF ANNEXES TO THE PUBLIC PROCUREMENT CODE Annex number Name of annex Annex no. 1 Notice concerning the list of activities that are works under public procurement law Annex no. 2 Notice concerning…
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…
I. - The rate applied to the added value mentioned in 1 of II of Article 1586 ter is calculated as follows:a) For companies with a turnover of less than €500,000, the rate is zero;b) For companies wit…
Revenue for the operating section includes in particular:a) Proceeds from contributions and taxes provided for in the General Tax Code or the Code of Taxes on Goods and Services, including:1° The flat…
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