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Showing 5721–5730 of 5744 articles for “Art. n° 13-25.034”
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…
…the zones franches urbaines-territoires entrepreneurs mentioned in B du 3 de l'article 42 de la loi n° 95-115 du 4 février 1995 d'orientation pour l'aménagement et le développement du territoire as we…
1. Net profit is established after deduction of all expenses, which include, subject to the provisions of 5, in particular:1° Overheads of all kinds, staff and labour expenses, rent on buildings lease…
I.-Credit institutions and investment firms shall at all times comply with a minimum requirement for own funds and eligible commitments. This requirement is expressed as a percentage of 1° Of the tota…
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…
Income tax is based on the total amount of annual net income available to each tax household. This net income is determined having regard to the property and capital owned by the members of the tax ho…
CIVIL LIABILITY INSURANCE POLICYFOR PUBLIC SPORTS EVENTS (art. A. 331-24 and A. 331-25) General terms and conditions This contract is governed by the French Insurance Code and by the general and speci…
I.-Without prejudice to the provisions of article 23 of law no. 46-628 of 8 April 1946 on the nationalisation of electricity and gas, local and regional authorities or their public cooperation establi…
The professional practice standard relating to the limited review of interim accounts in application of legal or regulatory provisions, approved by the Minister of Justice, is set out below: . NEP-241…
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…
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