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Showing 5461–5470 of 5562 articles for “Art. BOI-TVA-LIQ-30-20-95”
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…
Heading 4-Public procurement (1) (2) (3) (4) (5) (6)(1) If the services relate to a building, its geographical location is indicated on one of the supporting documents attached to the mandate. >(2) Th…
1. The profit to be included in the income tax base is made up of the excess of total revenue over the expenses required to carry on the profession. Subject to the provisions of article 151 sexies, it…
I. - As long as the public prosecution has not been initiated, the public prosecutor may propose to a legal person accused of one or more of the offences provided for in Articles 433-1,433-2,435-3,435…
I. - New constructions allocated to the principal dwelling and financed to the extent of more than 50% by means of loans assisted by the State, as provided for in Articles L. 301-1 et seq. of the Cons…
I. - Subject to the adaptations provided for in II and III, the provisions of the articles mentioned in the left-hand column of the table below shall apply in New Caledonia, in the wording indicated i…
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