Article A822-28-11
…manner, without prejudice or bias, all the facts and circumstances that characterise the situation. 18. The assessment of its impartiality in appearance implies that the statutory auditor analyses all…
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Showing 4091–4100 of 4105 articles for “Art. 18 juin 2002”
…manner, without prejudice or bias, all the facts and circumstances that characterise the situation. 18. The assessment of its impartiality in appearance implies that the statutory auditor analyses all…
…ubsidiaries, with a company whose capital is partly held by an institution mentioned in Article L. 518-2 of the same code or with a lessor company belonging to the same tax group within the meaning of…
I. - The Board shall examine the investigation or inspection report drawn up by the departments of the Autorité des marchés financiers or the request made by the Chairman of the Autorité de contrôle p…
…the General Tax Code, as well as proof of registration in the public film and audiovisual register; 18° Where applicable, any international pre-sales contract or any contractual document attesting to…
…d, at 25% for financial years opened in 2001 and at 15% for financial years opened from 1st January 2002.For the parent company of a group mentioned in Article 223 A or in Article 223 A bis, turnover…
…ied by the result of the validation process in accordance with the order referred to in Article R. 2182-3 of the French Public Procurement Code, or failing this by an administrative certificate attest…
…definitive assessment can only be made after appropriate treatment (synthetic antithyroid drugs for 18 months, surgery, radioactive iodine, etc.).If there are still clinical signs of thyroid dysfuncti…
…ccounting information using the materiality level(s) defined at the level of the entity's accounts. 18. Where the statutory auditor determines that an entity is material because of the significance of…
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. - Companies subject to corporation tax with sales of less than 20 million euros in their last financial year may deduct from their taxable income a sum equal to the amount, excluding tax and exclud…
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