Article A823-8
…control in assessing the risk of material misstatement, the more extensive the tests of procedures. 13. When the statutory auditor collects evidence on the effectiveness of the entity's controls durin…
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Showing 8841–8850 of 9503 articles for “Art. CJEU – C-593/21 – 13 Oct. 2022”
…control in assessing the risk of material misstatement, the more extensive the tests of procedures. 13. When the statutory auditor collects evidence on the effectiveness of the entity's controls durin…
…y forward the contract concluded in application of this article to the body mentioned in article L. 132-2 of this code. A decree determines the categories of revenue generated by the commercial exploi…
I. - The Sanctions Committee of the French Anti-Doping Agency may impose the following sanctions on persons who have breached the provisions of Articles L. 232-9, L. 232-9-1, L. 232-9-2, L. 232-9-3, L…
Without prejudice to the provisions of Article 67a, and for the sole purpose of establishing the offences mentioned in Articles 414, 414-2 and 459, identifying the perpetrators and accomplices as well…
…on which are linked to each other by a relationship within the meaning of Article 10(1) or Article 113(6) or (7) of Regulation (EU) No 575/2013.
A redundancy for economic reasons is a redundancy carried out by an employer for one or more reasons not inherent in the person of the employee, resulting from the elimination or transformation of a j…
Undertakings authorised in France and subject to State supervision pursuant to article L. 310-1, with the exception of those authorised for the operations referred to in 3° of the same article, as wel…
Co-ownership of a patent application or patent is governed by the following provisions: a) Each of the co-owners may exploit the invention for his own benefit, subject to equitable compensation for th…
I. - Loans taken out between 1 September 2005 and 31 December 2008 with a view to financing their studies by persons aged no more than twenty-five and enrolled in a course of higher education entitle…
1. The companies and groupings mentioned in 3 of article 206 may opt, under conditions which are set by ministerial order, for the system applicable to capital companies. In this case, the income tax…
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