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Showing 8481–8490 of 8668 articles for “Art. CE 21-12-2022 n° 459476”
The professional practice standard relating to the audit procedures performed by the statutory auditor following its risk assessment, approved by the Minister of Justice, is set out below: . NEP-330.…
…NG THE INDICATORS DEFINED IN ARTICLE D. 1142-2 FOR COMPANIES WITH MORE THAN 250 EMPLOYEES 1. Reference period The employer may choose a period of twelve consecutive months as the reference period for…
I.-Without prejudice to the provisions of article 23 of law no. 46-628 of 8 April 1946 on the nationalisation of electricity and gas, local and regional authorities or their public cooperation establi…
…xpenses deductible in determining net income include:1° For urban properties:a) Repair and maintenance expenses actually borne by the owner;a bis) Insurance premiums;a ter) The amount of expenses born…
1. An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who carry out reconstruction, extension, repair or improvement work between 1 January 2005…
I. - 1° Any payment institution having its registered office in mainland France, Guadeloupe, French Guiana, Martinique, Reunion Island, Mayotte or Saint-Martin and wishing to carry on business in anot…
…ction apply to the following persons:1° The credit institutions defined in Article L. 511-1 and the central bodies mentioned in Article L. 511-30 ; 2° Investment firms within the meaning of Article L.…
…s referred to in I of article L. 151-3 are as follows: I.-Activities likely to affect national defence interests, participating in the exercise of public authority or likely to affect public order and…
I.-By providing access to objects protected by a related right uploaded by its users, the provider of an online content sharing service performs an act of exploitation that falls within the scope of t…
…o a transaction that was the subject of a report mentioned in Article L. 561-15 or to information received under Articles L. 561-15-1, L. 561-27, L. 561-28 or L. 561-29, as well as for the purpose of…
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