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Showing 8271–8280 of 8300 articles for “Art. n° 10-18.241”
I.-The application shall be accompanied by a file containing the information listed below and, in an appendix, the impact analysis defined in III of Article L. 752-6.1° Information relating to the pro…
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…
DEFINING THE MODELS OF CONTINUING VOCATIONAL TRAINING AGREEMENT PROVIDED FOR IN ARTICLES D. 6122-4 AND D. 6122-5 Vocational training agreement providing for State financial assistance for the running…
European standardised pre-contractual information for home loansEUROPEAN STANDARDISED INFORMATION SHEET (ESIS)PART AThe text of the model below is reproduced as it appears in the ESIS. The information…
I.-Companies subject to corporation tax or income tax under an actual taxation system may deduct from their taxable income: 1° An amount equal to 125% of the additional capitalised costs, excluding fi…
I.-For the purposes of this article and articles 205 C and 205 D, the following definitions shall apply: 1° Hybrid arrangement: a situation in which: a) A payment is made under a financial instrument…
1. (not applicable).2. Group companies may not benefit from the tax credit mentioned in articles 220 quater and 220 quater A.3. Deductions made by group companies under the provisions of II of article…
I. - Credit institutions and finance companies are subject to an additional capital requirement over and above the requirements laid down respectively in part three of Regulation (EU) No 575/2013 of t…
The professional practice standard relating to the consideration of the possibility of fraud when auditing accounts, approved by the Minister of Justice, is shown below: . NEP-240. Consideration of th…
…e are applicable to investments made or subscriptions paid from the date of promulgation of the loi n° 2009-594 du 27 mai 2009 pour le développement économique des outre-mer, with the exception of inv…
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