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Showing 2221–2230 of 64762 articles for “Art. L 64 A”
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…
I. - In particular, the following services are provided by the professions concerned under the conditions set out in the third paragraph of article L. 444-1, the services listed below: 1° With regard…
Appendix 13-8 Table 1 - Natural radioactivity in solid materials Natural radionuclides Exemption limit value in concentration (kBq/ kg) K-40 10 U-238 and its radioactive progeny (1) 1 Th-232 and its r…
I. - Taxpayers who, between 1 January 2006 and 31 December 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of…
1. The total tax benefits mentioned in 2, with the exception of those mentioned in articles 199 undecies A, 199 undecies B, 199 undecies C and 199 unvicies and in XII of Article 199 novovicies, may no…
1. The exceptional income of a farmer subject to a real taxation system may, by option, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six fol…
The professional practice standard relating to the communication of internal control weaknesses, approved by the Minister of Justice, is shown below: COMMUNICATION OF INTERNAL CONTROL WEAKNESSES Intro…
The standard of ethics "securing the interventions of the statutory auditor-implementation of the risks and safeguards approach", approved by the Minister of Justice, is set out below: Ethical standar…
The annual report provided for in Article L. 132-9-3-1 includes the following information (all technical provisions combined, expressed in the form of a theoretical mathematical provision for point-ba…
1. An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who invest in Guadeloupe, Guyana, Martinique, Mayotte, La Réunion, Saint-Pierre-et-Miquelon…
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