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Showing 3941–3950 of 3970 articles for “Art. CE 29 January 1982 n° 18058”
The professional practice standard relating to the audit of the opening balance sheet of the first financial year certified by the statutory auditor, approved by the Minister of Justice, is shown belo…
For the application of this book in French Polynesia: 1° With the exception of the first paragraph of Article R. 313-3 and Articles D. 312-3 and R. 343-31, the words "in France" are replaced by the wo…
…parts of buildings or rights relating to these properties:1° Which constitute the principal residence of the transferor on the day of the transfer;1° bis In respect of the first transfer of a dwellin…
…hannel as soon as they are made available to the public. "Audiovisual adaptation of a live performance": a work based on the recording or audiovisual recreation of a performance, whether pre-existing…
…to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302 septies A bi…
…le L. 612-2 are subject to a contribution for supervision costs, which is paid to the Banque de France in respect of their activity as at 1 January each year, with the exception of insurance and reins…
I. - 1. The credit institutions and finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code which is liable for corporation tax, income tax or an equivalent tax, and…
…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…
I. - For all companies, with the exception of those referred to in IIa to VI:1. Turnover is equal to the sum of:- sales of manufactured products, services and goods;- royalties for concessions, patent…
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…
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