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Showing 9051–9060 of 53704 articles for “Art. CA Paris 1-12-2021 n° 20/04742”
When the State representative refers the matter to the territorial audit chamber, in accordance with Article LO 6262-12, he shall attach to his referral, in addition to the administrative account and…
When the State representative refers the matter to the territorial audit chamber, in accordance with Article LO 6362-12, he shall attach to his referral, in addition to the administrative account and…
I. - All of the facts established by a flagrante fiscale report, mentioned in I to I ter of Article L. 16-0 BA of the Book of Tax Procedures, shall result in the application of a fine equal to €5,000.…
For the application of article A. 132-1, the average rate for government bonds on a half-yearly basis is determined by taking the arithmetic average over the last six months of the rates observed on t…
…raph may, where appropriate, be sent to the head of establishment by the investigating judge if the case file is returned to this magistrate before the detention order is executed. When the liberty an…
…osed accounting period and on an annual basis, two of the following three thresholds, the level and calculation methods of which are set by decree, are not exceeded: the balance sheet total, the net t…
…he balance sheet or between expense and income items in the income statement, except in exceptional cases provided for by a regulation of the Accounting Standards Authority. The opening balance sheet…
Except in exceptional cases, in order to give a true and fair view of the assets and liabilities, financial position and profit or loss of the company, and under the conditions laid down by a regulati…
…duced at their production cost. For fixed assets, the values used in the inventory must, where applicable, take account of depreciation schedules. If the value of an asset falls below its net book val…
…s financial year.The items making up shareholders' equity shall be laid down by decree. The classification of balance sheet and income statement items and the information to be included in the notes a…
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