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Showing 4061–4070 of 65033 articles for “Art. L 141-23 à L 141-32”
The card allowing the exercise of an itinerant commercial or craft activity, provided for in article L. 123-29, is signed by the president of the consular chamber or his representative. It includes th…
When the declaration is made at the same time as a business creation declaration submitted to the business formalities centre run by a territorial chamber of commerce and industry or by a chamber of t…
The continuing professional development obligation is met: 1° By participation in training seminars, supervised self-study programmes or distance learning courses or courses; 2° By attendance at collo…
I. - Fines or surcharges imposed on legal entities for serious breaches characterised by an amount of evaded duties of at least €50,000 and the use of a fraudulent manoeuvre, within the meaning of b a…
In French Guiana, municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provide…
Without prejudice to the provisions of Article L. 85 of the Book of Tax Procedures concerning the tax administration's right of communication, traders and craftsmen with regard to the taxation of thei…
CODE OF ETHICS FOR THE AUDIT PROFESSIONArticle 1This code defines the ethics to which the statutory auditor is subject in the exercise of his professional activity, whatever the nature of the engageme…
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…
LAND MOTOR VEHICLE EVENTS IN WHICH SPEED IS ONE OF THE ESSENTIAL ELEMENTS OF THE CLASSIFICATION, AND WHICH ARE NOT INCLUDED IN THE DISCIPLINES COVERED BY THE DELEGATION GRANTED BY THE MINISTRY OF SPOR…
…re the tax authorities have imposed an 80% surcharge on the taxpayer on the basis of c of 1 of Article 1728, b or c of article 1729 or article 1729-0 A, any natural or legal person who, in the exercis…
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