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Showing 3251–3260 of 64774 articles for “Art. R 322-139 à R 322-159”
When the course is taken as part of initial training, it lasts a minimum of 900 hours, including 600 hours at a training centre. The pathway on entry to the training course is defined by the training…
For the taxation of their profits and those of their members, the sociétés de libre partenariat mentioned in article L. 214-154 of the Monetary and Financial Code are treated in the same way as a prof…
I. - For each of the categories mentioned in the second paragraph of article L. 313-2, the legal interest rate applicable for a given half-year is calculated as follows:1° For claims by natural person…
For the assessment of local taxes, the rental values of specific port handling tools, equipment and facilities transferred or having been the subject of a transfer of real rights under the conditions…
For the purposes of this article, the duration of the liabilities of an insurance undertaking is a prudent estimate of the weighted average maturity of future payments relating to regulated commitment…
In order to establish the basis of assessment and control of taxes, duties and charges falling within the remit of the customs and excise administration and with a view to detecting fraud, the right o…
The candidate sends his/her validation file to the regional director of youth, sport and social cohesion responsible for organising the jury for the diploma in question. The file may only be dealt wit…
The additional contributions to the premiums or contributions relating to certain insurance policies paid into the National Agricultural Risk Management Fund, up to the ceiling provided for in I of Ar…
In the event that the taxpayer ceases trading, the amount of the tax provided for in article 299 due in respect of the year in which the activity ceases is established immediately. It is declared, pai…
The professional practice standard relating to the audit of the opening balance sheet of the first financial year certified by the statutory auditor, approved by the Minister of Justice, is shown belo…
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