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Showing 3111–3120 of 65169 articles for “Art. L 232-23 · Art. A 123-61”
I.-The risk analysis and measurement system referred to in Article R. 332-13 is described in the internal control report referred to in Article R. 336-1 and comprises : 1° A written loan investment po…
Where electronic voting is used, the campaign expenses reimbursed to candidates pursuant to article R. 713-12 include the cost of the paper and printing of the circulars, where the election organising…
No later than two months following the recruitment of salaried professional athletes, and annually thereafter, they shall undergo the examinations provided for in article A. 231-3. In addition, the de…
It is compulsory for all minors to wear a helmet that complies with current standards, with the exception of aerobatics or when on foot.
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…
I. - The emoluments provided for in I of Article R. 663-29 are set proportionally:1° To the amount of the total price, inclusive of all taxes, of the assets sold, after deduction of the remuneration,…
The standard of professional practice relating to analytical procedures, approved by the Minister of Justice, is set out below: STANDARD OF PROFESSIONAL PRACTICE RELATING TO ANALYTICAL PROCEDURES Intr…
When securities subject to the capitalisation reserve are included in the portfolio, their actuarial rate of return is calculated taking into account the acquisition price, the probabilities, maturity…
All diplomas attesting to a level of training corresponding to at least five years of study after the baccalauréat in legal disciplines, issued by:1° A public establishment of a scientific, cultural a…
Profits realised by taxpayers who make deferred investments constitute debt income subject to income tax under the conditions set out in articles 125 and 125 A.
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