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Showing 6201–6210 of 6226 articles for “Art. BOI-RSA-ES-20-40-30”
The professional practice standard relating to the audit procedures performed by the statutory auditor following its risk assessment, approved by the Minister of Justice, is set out below: . NEP-330.…
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…
Aptitude testA.-"Traditional method" option (TRAD) of the BP JEPS "Parachuting" optionThe aim of the aptitude test is to verify the candidate's ability to supervise safely in the "traditional method"…
Pursuant to the provisions of article R. 332-1 and subject to the exceptions provided for in that same article, in article R. 332-1-1 and in articles R. 332-3-3 to R. 332-10, the insurance undertaking…
I.-Credit and payment institutions are required to use the following names:A.-List of the most representative services attached to a payment account :1° Subscription to remote banking services (intern…
For the purposes of the supplementary supervision provided for in Chapter III of Title III of Book VI, the following definitions shall apply 1° Regulated entity : a) A credit institution referred to i…
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…
Income tax is based on the total amount of annual net income available to each tax household. This net income is determined having regard to the property and capital owned by the members of the tax ho…
I. - The territorial public establishment, in place and stead of its member municipalities, shall automatically exercise competences in the areas of:1° Urban policy:a) Drawing up a diagnosis of the te…
I. - Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax reduction for new productive investments they make in the overseas departments, Saint-Pierre-et-Miqu…
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