Article A823-6
The professional practice standard on the application of the concept of materiality when planning and performing an audit, approved by the Garde des Sceaux, Minister of Justice, is shown below:APPLICA…
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Showing 5501–5510 of 5562 articles for “Art. BOI-TVA-LIQ-30-20-95”
The professional practice standard on the application of the concept of materiality when planning and performing an audit, approved by the Garde des Sceaux, Minister of Justice, is shown below:APPLICA…
In addition to their distribution activities to pharmacies, mutual benefit pharmacies or pharmacies of mining relief societies and pharmacies for internal use, the companies or organisations authorise…
PART I: Basic equation expressing the equivalence of loans, on the one hand, and repayments and charges, on the other. The basic equation, which defines the annual percentage rate of charge (APR), exp…
Without prejudice to the specific provisions applicable to them, the prohibitions defined in Article L. 511-5 do not apply to the institutions and services listed in Article L. 518-1, nor to undertaki…
I. - In each regional health agency, an Agency and Working Conditions Committee is set up to deal with issues and projects affecting all staff. This committee has legal personality and manages its own…
I. - Companies engaged in the activity of live performance entrepreneur, within the meaning of Article L. 7122-2 of the Labour Code, and subject to corporation tax, may benefit from a tax credit in re…
LIST OF ANNEXES TO THE PUBLIC PROCUREMENT CODE Annex number Name of annex Annex no. 1 Notice concerning the list of activities that are works under public procurement law Annex no. 2 Notice concerning…
I. - The deposit guarantee scheme shall be implemented at the request of the Autorité de contrôle prudentiel et de résolution as soon as the latter ascertains that a credit institution is no longer in…
I. - 1. The business value added contribution is payable by the taxpayer who carries on the business on 1 January of the tax year.2. However, in the event of a contribution, transfer of business, deme…
For the application of III of Article 1649 AD, the principal advantage criterion and the markers of cross-border arrangements subject to a reporting obligation are defined as follows: I.-General marke…
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