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Showing 2511–2520 of 44010 articles for “Art. RJDA 2/98 n° 231”
…ng enjoy the same tax benefits as members of the sociétés conventionnées instituted by l'ordonnance n° 59-248 du 4 février 1959 (1) and the groupings referred to in Article 39 octies A, when they meet…
…uties of statutory auditor; 2° Hold the diploma of higher accounting studies governed by the décret n° 81-537 du 12 mai 1981 relatif au diplôme d'études comptables supérieures ou du diplôme d'études s…
Notwithstanding Article R. 123-176, the persons mentioned in articles L. 123-25 to L. 123-27 and in the second paragraph of article L. 123-16-1 may centralise these entries every three months.
Notwithstanding the provisions of 1° to 5° of article R. 123-178, individuals placed by option or by operation of law under the simplified real tax regime provided for in article 302 septies A bis of…
The persons mentioned in articles L. 123-25 to L. 123-28 are exempt from providing evidence of incidental overheads where such exemption is granted for tax purposes. They may also record expenses rela…
By way of derogation from article R. 123-174, the persons mentioned in articles L. 123-25 and L. 123-28 may record receipts and payments in their accounts using the transaction date shown on the state…
1. In the event of the death of the taxpayer or of either of the spouses subject to joint taxation, income tax is assessed on the income disposed of by the deceased during the year of his death and on…
…I of Article L. 5214-16 or the organisation of public passenger transport within the meaning of loi n° 82-1153 du 30 décembre 1982 d'orientation des transports intérieurs, la communauté de communes pe…
The plan's supervisory committee, which meets at least once a year, is responsible for ensuring that the plan is properly managed and that the interests of plan members are represented. Every quarter,…
The plan rules set out the list of assets to which payments may be allocated. Where this list includes assets other than units in the company mutual funds mentioned in article L. 214-164, the plan rul…
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