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Showing 6131–6140 of 6226 articles for “Art. BOI-RSA-ES-20-40-30”
The professional practice standard relating to the audit of the opening balance sheet of the first financial year certified by the statutory auditor, approved by the Minister of Justice, is shown belo…
I.-The authorities or bodies that the public prosecutor or investigating judge, as the case may be, may, in accordance with the provisions of Article 11-1, authorise to be issued with a copy of the do…
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. - In companies which employ, at the close of two consecutive financial years, at least one thousand permanent employees in the company and its direct or indirect subsidiaries whose registered offic…
I. - This article applies to company mutual funds in which more than one third of the assets are made up of shares or securities issued by the company or by any company linked to it under the conditio…
1. Value added tax must be paid by the persons carrying out the taxable transactions, subject to the cases referred to in Articles 275 to 277 A where payment of the tax may be suspended.However, where…
1. Any taxpayer liable for value added tax identified in accordance with the combined provisions of articles 286 ter and 286 ter A is required to submit to the tax department to which he belongs and w…
The Director General of the Agence nationale de la sécurité sanitaire de l'alimentation, de l'environnement et du travail may impose financial penalties on natural or legal persons producing or market…
I. - Within the perimeter of the defence restructuring zones referred to in 1° of 3 ter of the article 42 of law no. 95-115 of 4 February 1995 d'orientation pour l'aménagement et le développement du t…
I. - Taxpayers who create activities between 1 January 2007 and 31 December 2023 in the employment areas to be redynamised defined in 3 bis of article 42 of law no. 95-115 of 4 February 1995 on region…
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