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Showing 5601–5610 of 5658 articles for “Art. L134-12”
The professional practice standard relating to knowledge of the entity and its environment and assessment of the risk of material misstatement of the financial statements, approved by the Minister of…
The professional practice standard relating to the audit procedures performed by the statutory auditor following its risk assessment, approved by the Minister of Justice, is set out below: . NEP-330.…
The professional practice standard relating to the diligence of the statutory auditor concerning the management report, the other documents on the financial situation and the accounts and the informat…
I.-A fine of 100,000 euros shall be imposed on :1° Any direct or indirect propaganda or advertising of tobacco, a tobacco product or the ingredients defined in article L. 3512-1 in breach of the ban l…
The General Regulation of the Autorité des marchés financiers determines in particular :I.-The rules of professional practice that apply to issuers when they make offers to the public, with the except…
I.-The agglomeration community automatically exercises the following competencies in place of the member municipalities: 1° In terms of economic development: economic development actions under the con…
Heading 4-Public procurement (1) (2) (3) (4) (5) (6)(1) If the services relate to a building, its geographical location is indicated on one of the supporting documents attached to the mandate. >(2) Th…
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…
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…
I. - 1. Farmers subject to an actual taxation system may make a deduction for precautionary savings, the amount of which is capped, per twelve-month financial year: a) 100% of taxable profits, if less…
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