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Showing 3411–3420 of 3456 articles for “Art. n°² 22-10.298”
The professional practice standard relating to knowledge of the entity and its environment and assessment of the risk of material misstatement of the financial statements, approved by the Minister of…
The professional practice standard relating to the audit procedures performed by the statutory auditor following its risk assessment, approved by the Minister of Justice, is set out below: . NEP-330.…
I. - Taxpayers domiciled in France within the meaning of Article 4 B may benefit from an income tax reduction for new productive investments they make in the overseas departments, Saint-Pierre-et-Miqu…
I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…
In this Section and in Section 5 of this Chapter: 1° "Significant branch" means a branch of significant importance within the meaning of Article L. 613-32-1 ; 2° "Transnational group" means a group wi…
I.-Credit and payment institutions are required to use the following names:A.-List of the most representative services attached to a payment account :1° Subscription to remote banking services (intern…
APPENDIX TO CHAPTER VI OF TITLE ONE OF BOOK III OF PART SIX OF THE LABOUR CODE (REGULATORY PART) NATIONAL QUALITY CERTIFICATION REFERENCE FRAMEWORK FOR THE BODIES MENTIONED IN ARTICLE L. 6351-1I.- Ind…
II-1. Automatic financial aid for the production and preparation of feature films II-1.1. Supporting documents to be attached to an application for a production investment allowance (Articles 211-41 e…
I. - 1. The credit institutions and finance companies mentioned in Article L. 511-1 of the French Monetary and Financial Code which is liable for corporation tax, income tax or an equivalent tax, and…
I.-With effect from 2020, a national fund shall be set up to equalise the transfer duties on immovable property collected by the départements pursuant to Articles 1594 A and 1595 of the General Tax Co…
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