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Showing 3841–3850 of 65169 articles for “Art. L 232-23 · Art. A 123-61”
I.-The costs and disbursements for which the professional may claim reimbursement are as follows:1° With regard to judicial administrators, plan executioners, judicial agents and liquidators:a) Any su…
Jurisdictions with jurisdiction by department in mainland France to hear, pursuant to article L. 610-1, proceedings applicable to persons who are neither traders nor artisansDEPARTEMENTJURISDICTIONRES…
I. - Deliberations by local authorities and competent bodies relating to direct local taxation, other than those setting either the rates or the products of taxation, and other than those instituting…
I. - 1° The products attached to capitalisation bonds or contracts as well as to investments of the same nature subscribed with insurance companies established in France are, when the bond, contract o…
I. - (Repealed)II. - 1. The public establishment of intercommunal cooperation resulting from the merger pursuant to article L. 5211-41-3 of the General Local Authorities Code or, when the perimeter of…
The standard of ethics "securing the interventions of the statutory auditor-application of the fundamental principles of behaviour", approved by the Minister of Justice, is shown below: Ethical standa…
NOTIFICATION FILE FOR A CONCENTRATION OPERATION1. Description of the operation, including:a) A copy of the acts subject to notification and the minutes of the deliberative bodies relating to the conce…
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…
I. - By way of exception to the first sentence of the first paragraph of I of Article 223 A, when a public industrial and commercial establishment subject to corporation tax under ordinary law draws u…
The professional practice standard relating to the specific principles applicable to the audit of consolidated financial statements, approved by the Minister of Justice, is set out below: NEP 600. Spe…
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