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Showing 3801–3810 of 3810 articles for “Art. 23 juin 2000”
…e that he is not independent or that the practice structure to which he belongs is not independent. 23. Thus, the statutory auditor does not accept an engagement or a service when the facts and circum…
…mentary Film Festival (IDFA); 22° Poland:-Krakow International Short Film and Documentary Festival; 23° Portugal:Espinho International Animation Film Festival (Cinanima); -Lisbon IndieLisboa Festival;…
…another profession. Analysis of the facts and circumstances and identification of a risk situation 23. The statutory auditor analyses all of the elements mentioned in paragraphs 16 to 22 in order to…
…nematographic works gives rise to cash payments made, under the conditions provided for in articles 238 bis HE to 238 bis HM of the General Tax Code, by the companies for the financing of the cinemato…
…the audit of consolidated accounts Introduction 1. Pursuant to the second paragraph of article L. 823-9 of the French Commercial Code, the statutory auditors certify, and justify their assessments, t…
…he mission of the statutory auditor appointed for three financial years provided for in Article L. 823-12-1 of the Commercial Code, approved by the Minister of Justice, is shown below: . NEP-911. Miss…
…of a merger or demerger without exchange of securities within the meaning of 3° of II of article L. 236-3 of the Commercial Code are also deducted from the net profit determined under the conditions p…
…for the elimination of double taxation in respect of income tax, the taxes provided for in articles 231 ter, 231 quater, 235 ter X, 235 ter ZE bis and 990 G and, for reminders of value added tax relat…
…everally liable for the company's debts and company officers, mentioned in 1° and 2° of Article R. 123-54 of the Commercial Code, its legal representatives or their equivalents under foreign law; -by…
…of an electrical nature. The safety objectives laid down by the provisions transposing Directive 73/23/EEC apply to machinery. However, the obligations concerning conformity assessment and the placing…
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