Article A823-16
The professional practice standard relating to the recognition of the risk of material misstatement of the financial statements resulting from non-compliance with legal and regulatory texts, approved…
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Showing 3911–3920 of 65336 articles for “Art. L 143-12 à L 143-15”
The professional practice standard relating to the recognition of the risk of material misstatement of the financial statements resulting from non-compliance with legal and regulatory texts, approved…
…open-ended investment company on the date of its absorption, carried out in accordance with the regulations in force, by a mutual fund are taxed when they are distributed among the unit-holders of the…
Standard model of the co-undividary's agreement to the allocation by a sole trader with limited liability of undivided property to his professional activity Standard model of the co-undividary's agree…
The file provided for in Article R. 513-24 includes: 1° Information relating to the representativeness requirement referred to in Article R. 513-22: a) The number of insurance brokers and agents who a…
…ms that must appear on the document(s) presented to the accountant (presentation in code form is excluded): 1. Identification of the agent Specify: - surname; - first name; - grade or post; - index of…
1. Net capital gains and profits generated on all assets contributed as a result of a merger are not subject to corporation tax.The same applies to any capital gains generated by the acquiring company…
Until 1 January 2020, insurance and reinsurance undertakings shall publish the annual information referred to in Article L. 355-5 according to the following timetable a) No later than 20 weeks after t…
…aid is awarded in the form of a grant, an advance or both.The choice of the form of aid and any resulting split between grant and advance are determined according to the characteristics of the work, i…
The application for relief from the disqualification provided for in Article L. 512-3 must be made within two months of the cessation of the impediment, and the act not performed must be performed wit…
The arrangements for the layout and use of the shared premises made available to councillors not belonging to the municipal majority, pursuant to article L. 2121-27, are set by agreement between them…
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