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Showing 3661–3670 of 69745 articles for “Art. s. R 743-140 and A 743-10”
I. - The following transactions are carried out under suspension of payment of value added tax:1° The supply of goods intended to be placed under one of the following arrangements provided for by the…
For transactions relating to the exploitation of the assets or rights of a trust estate, the trustee is considered as a separate taxpayer for each trust contract, except for the assessment of the limi…
I. When a company has offered its employees stock options under the conditions defined in Articles L. 225-177 to L. 225-184 of the French Commercial Code or where one or more shareholders or unit hold…
I. With the exception of salaries falling within the scope of article 182 A bis, French-source salaries, wages, pensions and life annuities paid to persons who are not domiciled in France for tax purp…
For the entire asset portfolio, the guarantee fund only invests in assets and instruments with risks that it can identify, measure, monitor, manage, control and report adequately. All assets are inves…
Derivatives may be used insofar as they help to reduce risk or promote efficient portfolio management. Investments and assets not admitted to trading on a regulated market are maintained at prudent le…
The composition of the guarantee fund's investment portfolio may not exceed the following ceilings: 1° 40% for all listed shares ; 2° 6% for unlisted equities ; 3° 6% for all unlisted infrastructure i…
The auditors shall request the documents and organise the interviews necessary to carry out their audit assignment in compliance with the provisions of this book. They are bound by professional secrec…
The scope of occasional checks is determined by the authority prescribing them. These controls may include all the minimum checks mentioned in article A. 814-4.
The technical examination to qualify for the performance of certain judicial police duties comprises the following three tests:1° Written test no. 1: composition based on general knowledge of criminal…
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