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Showing 8261–8270 of 8303 articles for “Art. CJEU – C-452/17 – 21 Nov. 2018”
I.-With effect from 2020, a national fund shall be set up to equalise the transfer duties on immovable property collected by the départements pursuant to Articles 1594 A and 1595 of the General Tax Co…
…nsidered, for this reason alone, to be interested in the business, within the meaning of article L. 2131-11 of this Code, article 432-12 of the French Penal Code or I of article 2 of Law no. 2013-907…
The professional practice standard relating to events subsequent to the end of the financial year, approved by the Minister of Justice, is shown below: NEP-560 Events after the end of the financial ye…
…own in Article L. 1111-8 of this code.By way of derogation from the first paragraph of Article L. 5721-2, a mixed syndicate covered by Title II of Book VII of Part Five may join, until 31 December 202…
I.-The immovable property or rights mentioned in 1° of article 965 and the units or shares mentioned in 2° of the same article 965 representing these same properties or rights, when these properties o…
I.-The provisions of I, II, III and IV of article D. 1er-13 are applicable to transmissions of information made pursuant to article 706-47-4. II.-The list of professions and activities exercised by th…
…eptance, conduct and continuation of the statutory audit engagement of the statutory auditorArticle 21Acceptance of a statutory audit engagementBefore accepting an audit engagement, the statutory audi…
…professionals responsible for auditing the entities' accounts Significant entities.-Risk assessment21. The statutory auditor is involved in the risk assessment carried out by the professionals respon…
…sale of an asset during the financial year by a specialised finance company mentioned in article L. 214-190-2 of the Monetary and Financial Code is taken into account to determine the taxable income f…
…4° ter The exercise, in agreement with the State, under the conditions provided for in article L. 121-5 of the Code de la voirie routière, of the project management of a development operation on a ro…
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