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Showing 4371–4380 of 4405 articles for “Art. LD-AdIC §§ 22–29”
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.…
I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…
I.-Credit and payment institutions are required to use the following names:A.-List of the most representative services attached to a payment account :1° Subscription to remote banking services (intern…
1. The parent company tax regime, as defined in Article 216, is applicable to companies and other bodies subject to corporation tax at the standard rate which hold equity interests satisfying the foll…
LASER OPTICAL RADIATIONThe physical exposure variables that are relevant from a biophysical point of view are chosen according to the wavelength and duration of the radiation emitted by the source. Mo…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
PROGRAMME OF COMMON TRAINING TESTS FOR THE SECOND-DEGREE STATE CERTIFICATE IN SPORTS EDUCATION (BREVET D'ÉTAT D'ÉDUCATEUR SPORTIF DU DEUXIÈME DEGRÉ) (art. A212-131 and A212-118)The aim of the diploma…
I.-The first four classes of offences for which prosecution is extinguished by payment of a fixed fine are as follows: 1° Offences punishable under the Highway Code whether or not they result in a wit…
PROCEDURES FOR CALCULATING AND EVALUATING THE INDICATORS DEFINED IN ARTICLE D. 1142-2-1 FOR COMPANIES WITH BETWEEN 50 AND 250 EMPLOYEES 1. Reference period The employer may choose a period of twelve c…
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