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Showing 1081–1090 of 13190 articles for “Art. professional status not enough”
…nd operators of cinematographic entertainment establishments must be up to date with payment of the professional contributions provided for in…
…1. The net profit referred to in l'article 38 est :1° Reduced by the amount of income that does not come from the activity carried out on a professional basis, excluding those taken into account t…
…or administration of a payment institution or who is employed by a payment institution is bound by professional secrecy. Apart from cases where the law so provides, professional secrecy may not be in…
Where they carry out other activities in accordance with Article L. 522-3, payment institutions shall prepare separate accounting information relating to the payment services activities referred to in…
All electronic money institutions shall publish their annual accounts in accordance with the conditions laid down by the Autorité des normes comptables after obtaining the opinion of the Comité consul…
Article L. 232-1 of the French Commercial Code is applicable to electronic money institutions under conditions set by the Autorité des normes comptables (French accounting standards authority), after…
When preparing their accounts in consolidated form, electronic money institutions shall apply the rules defined by regulation of the Autorité des normes comptables (French Accounting Standards Authori…
Electronic money institutions are bound by the obligations of articles L. 511-38 and L. 511-39.
Where they carry out other activities pursuant to Article L. 526-3, electronic money institutions shall prepare separate accounting information relating to the activities of issuing and managing elect…
…f an electronic money institution or who is employed by an electronic money institution is bound by professional secrecy. Apart from cases where the law so provides, professional secrecy may not be in…
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