Article A132-9-1
I. - The professional bodies mentioned in article L. 132-9-2 are the Fédération française de l'assurance and the Centre technique des institutions de prévoyance.II - Within a period of fifteen full ca…
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Showing 2011–2020 of 60148 articles for “Art. 197 A”
I. - The professional bodies mentioned in article L. 132-9-2 are the Fédération française de l'assurance and the Centre technique des institutions de prévoyance.II - Within a period of fifteen full ca…
When the property mentioned in l'article 1499 taken in leasing are acquired by the lessee, the rental value of these assets may not, for the taxes drawn up in respect of subsequent years, be lower tha…
I.-The reduced rates referred to in II apply to self-deliveries of the following works: 1° Work to extend the premises or to bring the building to a new state within the meaning of 2° of 2 of I of Art…
1. The exceptional income of a farmer subject to a real taxation system may, by option, be attached, in equal fractions, to the results of the financial year in which it is realised and of the six fol…
I. - 1. Subject to international conventions, capital gains, as defined in e bis and e ter of I of l'article 164 B, realised by the persons and bodies mentioned in 2 of I when disposing of the propert…
CODE OF ETHICS FOR THE AUDIT PROFESSIONArticle 1This code defines the ethics to which the statutory auditor is subject in the exercise of his professional activity, whatever the nature of the engageme…
Any taxpayer may consider as dependent, within the meaning of article 196, provided that they live under his roof, persons holding the "mobility inclusion" card bearing the "invalidity" mention provid…
The professional practice standard relating to communications with the bodies mentioned in article L. 823-16 of the French Commercial Code, approved by the Minister of Justice, is shown below: NEP - 2…
The information notice on the entire contract provided for in c of IV of article 3 of Order no. 2014-696 of 26 June 2014 must contain the information referred to in articles A. 132-4 and A. 132-4-4, i…
I.-Gifts of full ownership of sums of money made to a child, grandchild, great-grandchild or, in the absence of such a descendant, a nephew or niece, are exempt from free transfer tax up to a limit of…
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