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Showing 6541–6550 of 6639 articles for “Art. BOI-TVA-LIQ-30-20-90-40”
The professional practice standard relating to the obligations of the statutory auditor with regard to the fight against money laundering and terrorist financing, approved by the Minister of Justice,…
I.-The Extraordinary General Meeting, on the report of the Board of Directors or the Management Board, as the case may be, and on the special report of the company's Statutory Auditors or, if none has…
I.-The undertakings referred to in article L. 310-3-2 are able to estimate at any time the impact on their commitments to policyholders and reinsured undertakings and on the realisable value of their…
I.- Subject to the adaptations provided for in II, the articles of Chapter VI of Title II of Book I of this Part mentioned in the left-hand column of the table below shall apply to Wallis and Futuna,…
1. The net gains referred to in I of article 150-0 A are made up of the difference between the effective price of the transfer of the securities or rights, net of the costs and taxes paid by the trans…
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
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…
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