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Showing 3391–3400 of 3763 articles for “Art. Position-recommandation AMF 2019-03”
Professional incompetence consists of a duly established inability on the part of the practitioner to carry out the work or assume the responsibilities normally associated with the duties of an attach…
The professional practice standard relating to the audit of accounts carried out by several statutory auditors, approved by the Minister of Justice, is shown below: . NEP-100. The audit of accounts ca…
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…
I.-Subject to the application of the provisions of articles L. 352-1, R. 352-2 and R. 352-5, the following rules apply: a) Until 31 December 2017, the standard parameters to be used to calculate the c…
Notwithstanding the provisions of Titles II and III of Book II and Title II of Book VIII of the French Commercial Code : 1° The shares are fully paid up as soon as they are issued; 2° Any contribution…
The guarantee fund is a legal entity under private law. It is managed by a Management Board acting under the supervision of a Supervisory Board. The members of the Management Board and the Supervisory…
After reminding the debtor that he is required to indicate any assets that may have been subject to a previous seizure and to provide him with a record of the seizure, the bailiff draws up a seizure d…
All members of the supervisory board, the resolution board or the Enforcement Committee of the Autorité de contrôle prudentiel et de résolution must inform the Chairman of the Autorité de contrôle pru…
I. - At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the business property tax, due by businesses in respect of 2010 and 2011, f…
1. Any delay in the payment of sums due in respect of the advance payment provided for in 2° of 2 of Article 204 A or the additional withholding tax provided for in IV of Article 204 H shall give rise…
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