Article A823-37
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,…
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Showing 3531–3540 of 3560 articles for “Art. CE 25 November 2015”
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,…
…does not fall within one of the sectors listed in a to l of I of article 199 undecies B, with the exception of the activities mentioned in I quater of the same article 199 undecies B. For investments…
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…
…n is only allowed as a deduction from profits insofar as it corresponds to actual work and is not excessive in relation to the importance of the service rendered. This provision applies to all direct…
…y investment companies are defined as joint stock companies listed on a regulated market in accordance with Directive 2004/39/EC of the European Parliament and of the Council of 21 April 2004 on marke…
…he commodity chain;5° (Repealed).2. (Agriculture and fisheries):1° (Repealed);2° (Repealed);3° services provided as part of mutual aid between farmers defined by articles L. 325-1 to L. 325-3 of the r…
…two deductions made from the twelfths provided for in article L. 3332-1-1 of this code, in accordance with the procedures set out in II and III of this article. It is distributed among its beneficiar…
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…
…out in articles 12 and 13 and under the conditions set out in 2 to 6 ter below, without it being necessary to distinguish according to whether these incomes have their source in France or outside Fra…
Heading 2 - Staff costs (1) (2)(1) When accompanied by an administrative certificate by which the authorising officer attests to the signature of the contract, the dematerialised supporting documents…
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