Article A823-6
…certain misstatements may lead the auditor to deem them material even if their amount is not material. 10. The determination of whether a misstatement is material is a matter for the auditor's profess…
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Showing 2971–2980 of 42591 articles for “Art. L. 231-6”
…certain misstatements may lead the auditor to deem them material even if their amount is not material. 10. The determination of whether a misstatement is material is a matter for the auditor's profess…
I.-The Basic Solvency Capital Requirement is calculated as follows: 1° The "non-life underwriting risk" module reflects the risk arising from non-life insurance commitments, taking into account the pe…
…sessments, subject to reimbursement by the person(s) liable or their insurers, pursuant to Articles L. 1142-24-6 or L. 1142-24-7.
…country in question -Indication that the individual is covered by the scheme referred to in Article L. 613-7 of the Social Security Code; 2. Modifications: Any changes or additions to the information,…
The list of municipalities mentioned in 2° of article L. 2531-4 is adopted in accordance with the following table: Department of Seine-et-Marne Boissise-le-Roi, Brou-sur-Chantereine, Bussy-Saint-Georg…
Companies engaged in agricultural activity, other than those mentioned in article 71, created as from 1st January 1997 and whose results are taxed under the conditions provided for in l'article 8, are…
Farmers who carry out an activity mentioned in the fifth or sixth paragraph of Article 63 are subject to an actual taxation system. The same applies to farmers all or part of whose assets allocated to…
I.-Subject to articles 76 and 76 A, the taxable profit of farmers who are not subject to the tax system defined in article 69 is determined in application of the present article.The taxable profit, be…
Persons who carry out commercial import, sale, commission and brokerage operations involving live butchery and charcuterie animals, as well as those who carry out commercial purchase operations involv…
Decisions taken by the judge in the context of delegated conciliation are measures of judicial administration.
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