Article A823-18
The professional practice standard relating to going concern, approved by the Minister of Justice, is shown below: NEP-570. GOING CONCERN Introduction 1. In preparing its accounts, an entity is presum…
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Showing 1331–1340 of 25965 articles for “Art. Cass. 3e civ. 24-10-2019 n° 18-20.838”
The professional practice standard relating to going concern, approved by the Minister of Justice, is shown below: NEP-570. GOING CONCERN Introduction 1. In preparing its accounts, an entity is presum…
I. - Give rise to the application of a withholding tax when they are paid by a debtor who carries on an activity in France to persons or companies, subject to income tax or corporation tax, who do not…
The co-undividaires may appoint one or more managers, chosen or not from among them. The procedures for appointing and removing the manager may be determined by a unanimous decision of the undivided c…
I.-The persons authorised to access the processing for the purposes of consulting, recording and modifying data are the Commission's authorised agents and, where applicable, subcontractors recruited u…
I. - Companies taxed on the basis of their actual profits or exempt pursuant to Articles 44 sexies, 44 sexies A, 44 octies A , 44 terdecies to 44 septdecies may benefit from a tax credit equal to the…
I. - Any French portfolio management company or any asset manager established in a third country whose reference Member State is France, which proposes to market, with a passport, to professional clie…
I. - When the analytical phase of a medical biology examination cannot be carried out in a medical biology laboratory within a timeframe compatible with the patient's state of health, it may be carrie…
In the case of delivery of financial securities against payment of cash, failure to deliver or to settle on the date and in accordance with the conditions defined in the General Regulations of the Aut…
Any member of a collective management organisation may, in addition, within the period set out in article L. 326-5, ask the organisation to send it: 1° The annual accounts that will be submitted to th…
In the event that a debt corresponding to the amount of an unpaid cheque is written off as regularisation of the payment incident pursuant to the provisions of article L. 733-17, the account-holding i…
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