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Showing 2101–2110 of 64757 articles for “Art. L. 94 A”
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…
The information document provided for in IV of Article 3 of Order no. 2014-696 of 26 June 2014 contains the information set out in the attached model. Annex to article A. 132-4-4 of the French Insuran…
The federations that have been delegated responsibility for the sporting activities mentioned in articles A. 322-42 and A. 322-64 lay down the safety rules allowing the practice of persons who cannot…
When the traineeship has begun abroad, it may be continued in France only if the period spent abroad is validated by the regional council designated for this purpose by the national council, at the tr…
To practise the sporting activities mentioned in articles A. 322-42 and A. 322-64, the operator of an establishment that organises one of these activities must ask the participant to either: 1° To att…
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