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Showing 2371–2380 of 64762 articles for “Art. L 64 A”
For the entire asset portfolio, the guarantee fund only invests in assets and instruments with risks that it can identify, measure, monitor, manage, control and report adequately. All assets are inves…
To carry out the electronic transmission of accounting documents provided for in the second paragraph of article R. 123-121-4, the individual limited liability entrepreneur shall use the IT service me…
When the course is taken as part of initial training, it lasts a minimum of 900 hours, including 600 hours at a training centre. The pathway on entry to the training course is defined by the training…
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…
For the assessment of local taxes, the rental values of specific port handling tools, equipment and facilities transferred or having been the subject of a transfer of real rights under the conditions…
For the purposes of this article, the duration of the liabilities of an insurance undertaking is a prudent estimate of the weighted average maturity of future payments relating to regulated commitment…
Beneficiaries of the provisions set out in the fourth paragraph of article R. 123-208-3 show their provisional certificate to the competent authority when the card is issued.On the occasion of the ren…
In order to establish the basis of assessment and control of taxes, duties and charges falling within the remit of the customs and excise administration and with a view to detecting fraud, the right o…
The candidate sends his/her validation file to the regional director of youth, sport and social cohesion responsible for organising the jury for the diploma in question. The file may only be dealt wit…
In the event that the taxpayer ceases trading, the amount of the tax provided for in article 299 due in respect of the year in which the activity ceases is established immediately. It is declared, pai…
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