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Showing 8191–8200 of 8300 articles for “Art. n° 10-30.825”
I. - 1° Intra-Community acquisitions of tangible movable property made for consideration by a taxable person acting as such, or by a non-taxable legal entity when the vendor is a taxable person acting…
I. - The metropolis automatically exercises, in place of the member municipalities, the following competences:1° In matters of economic, social and cultural development and planning:a) Creation, devel…
I.-The authorities or bodies that the public prosecutor or investigating judge, as the case may be, may, in accordance with the provisions of Article 11-1, authorise to be issued with a copy of the do…
The standard of professional practice relating to management declarations, approved by the Minister of Justice, is set out below: MANAGEMENT STATEMENTS Introduction 1. As part of the audit of the acco…
The professional practice standard relating to going concern, approved by the Minister of Justice, is shown below: NEP-570. GOING CONCERN Introduction 1. In preparing its accounts, an entity is presum…
1. The net incomes of the various categories entering into the composition of the global net income are assessed according to the rules set out in articles 12 and 13 and under the conditions set out i…
I. - 1. The tax authorities calculate the rate provided for in Article 204 E for each tax household. It is equal to the ratio between the amount of income tax for the tax household relating to the inc…
I.-Companies subject to corporation tax or income tax according to a real taxation system may deduct from their taxable income a sum equal to 40% of the original value of assets excluding financial ex…
I. - The following are subject to the obligation to draw up and maintain a preventive recovery plan:1° Credit institutions subject to direct supervision by the European Central Bank pursuant to Articl…
Art. 1At each annual due date of the contract, the premium payable by the insured is determined by multiplying the amount of the reference premium, as defined in Article 2, by a coefficient known as t…
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