Article A823-6
The professional practice standard on the application of the concept of materiality when planning and performing an audit, approved by the Garde des Sceaux, Minister of Justice, is shown below:APPLICA…
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Showing 3141–3150 of 3221 articles for “Art. no. 20-17428”
The professional practice standard on the application of the concept of materiality when planning and performing an audit, approved by the Garde des Sceaux, Minister of Justice, is shown below:APPLICA…
In addition to their distribution activities to pharmacies, mutual benefit pharmacies or pharmacies of mining relief societies and pharmacies for internal use, the companies or organisations authorise…
…city policy and in the urban free zones-entrepreneurial territories mentioned in Article 42 of Law no. 95-115 of 4 February 1995 on regional planning and development.Until 31 December 2010, the maxim…
…e loans they finance or distribute that meet the definition referred to in III of article 80 of law no. 2005-32 of 18 January 2005 on social cohesion and benefit in this respect from public guarantees…
…parent company shall bear, with regard to the duties and penalties referred to in Article 2 of Law no. 87-502 of 8 July 1987 amending tax and customs procedures, the consequences of offences committe…
LIST OF ANNEXES TO THE PUBLIC PROCUREMENT CODE Annex number Name of annex Annex no. 1 Notice concerning the list of activities that are works under public procurement law Annex no. 2 Notice concerning…
I. - 1. The business value added contribution is payable by the taxpayer who carries on the business on 1 January of the tax year.2. However, in the event of a contribution, transfer of business, deme…
For the application of III of Article 1649 AD, the principal advantage criterion and the markers of cross-border arrangements subject to a reporting obligation are defined as follows: I.-General marke…
…ns under which the Commission des participations et des transferts mentioned in article 25 of order no. 2014-948 of 20 August 2014 relating to the governance and capital transactions of companies with…
The following constitutes a breach subject to a financial penalty: 1° The fact, for the manufacturer of a device mentioned in Article 1 of Regulation (EU) 2017/746 of the European Parliament and of th…
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