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Showing 65316540 of 6639 articles for Art. BOI-TVA-LIQ-30-20-90-40

French Commercial codeIn force
Subsection 2: Certification of accounts

Article A823-3

The professional practice standard relating to the audit of accounts carried out by several statutory auditors, approved by the Minister of Justice, is shown below: . NEP-100. The audit of accounts ca…

AI translation · Updated 3 Nov 2023Open Article
French Public Health CodeIn force
APPENDICES TO PART SIX

Article Annexe 61-2

STANDARD CONTRACT FOR LIBERAL PROFESSION ACTIVITY REFERRED TO IN ARTICLE R. 6154-4.Between :The establishment...... (name of the public health establishment) represented by its director,And :M.......…

AI translation · Updated 30 Oct 2023Open Article
French General Tax CodeIn force
17° : Tax credit granted for sums paid for the employment of an employee in the home, to an approved association or to an approved body with the same purpose

Article 199 sexdecies

1. Where they are not taken into account for the assessment of income in the various categories, the sums paid by a taxpayer domiciled in France within the meaning of article 4 B for:a) The employment…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section V: Calculation of tax

Article 220 Z septies

I.-The amount of property tax on built-up properties provided for in Article 1380 and levied during the financial year for the housing units mentioned in III of this article gives rise to a non-taxabl…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
1°: Overall result

Article 223 B bis

I. - The net financial charges borne by the group are deductible from the overall result, up to the higher of the following two amounts:1° Three million euros;2° 30% of the group's result determined u…

AI translation · Updated 8 Nov 2023Open Article
French Monetary and Financial CodeIn force
Paragraph 1: Common provisions

Article L613-38

I. - The collège de résolution shall draw up individual preventive resolution plans for persons required to draw up an individual preventive recovery plan pursuant to the provisions of sub-section 2 o…

AI translation · Updated 7 Nov 2023Open Article
French Commercial codeIn force
Section 1a: Personnel management

Article D712-11-1

In the following provisions: - "body" means the national staff representative body provided for in V of Article 40 of Law no. 2019-486 of 22 May 2019, amended by the article 16 of law no. 2022-172 of…

AI translation · Updated 5 Nov 2023Open Article
French Commercial codeIn force
Chapter II: Status of statutory auditors

Article A822-28-11

The standard of ethics "securing the interventions of the statutory auditor-application of the fundamental principles of behaviour", approved by the Minister of Justice, is shown below: Ethical standa…

AI translation · Updated 3 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1638 quater

I. - In the event of the voluntary attachment of a commune to a public establishment for intercommunal cooperation subject to Article 1609 nonies C or following a transformation under the conditions p…

AI translation · Updated 7 Nov 2023Open Article
French Public Health CodeIn force
Section 1: Scope and definitions

Article R5124-2

The following definitions apply1° Manufacturer means the company or organisation engaged in the manufacture of medicinal products, products or articles referred to in article L. 4211-1 , with a view t…

AI translation · Updated 2 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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