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Showing 9641–9650 of 9990 articles for “Art. n° 11-15”
The professional practice standard relating to the assessment of misstatements identified during the audit, approved by the Minister of Justice, is shown below:. NEP-450. ASSESSMENT OF ANOMALIES IDENT…
…ons cease to be met following the sale to their occupants, under the conditions provided for by loi n° 84-595 du 12 juillet 1984 defining lease-to-own property, of housing mentioned in 1° of III of ar…
1. The taxable profit or income consists of the excess of the gross proceeds, including the value of profits and benefits in kind, over the expenditure incurred in acquiring and maintaining the income…
A company qualifies as a young innovative company carrying out research and development projects when, at the close of the financial year, it simultaneously meets the following conditions:1° it is a s…
I.-1. Single-member simplified joint stock companies (sociétés par actions simplifiées), known as "sociétés unipersonnelles d'investissement à risque", owned by a natural person, are exempt from corpo…
I.-A third-country firm establishes a branch in order to provide, in mainland France, Guadeloupe, French Guiana, Martinique, La Réunion, Mayotte or Saint-Martin, the investment services mentioned in A…
To be included on the list of reference works, audiovisual works must meet the following conditions: 1° Belong to the genres of fiction, animation, creative documentary and audiovisual adaptation of l…
I. - The levy on fixed income investment products referred to in l'article 125 A, the withholding tax relating to interest on savings bonds mentioned in article 1678 bis and the levies on income attac…
A. - For municipalities collecting in 2008 the tax provided for by article L. 2333-6 or that provided for by article L. 2333-21, in their wording prior to 1st January 2009, this tax is replaced, from…
The purpose of the Anti-Money Laundering and Combating the Financing of Terrorism (AML/CFT) Policy Board is : 1° To ensure better coordination between government departments and supervisory authoritie…
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