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Showing 2531–2540 of 62126 articles for “Art. 5-a”
I. - (Repealed).II. - The regime provided for in Article 816 is applicable, even where the transferring company is not liable for corporation tax, but only to the extent of contributions other than th…
The brevet d'Etat d'éducateur sportif du premier degré and the brevet d'Etat d'éducateur sportif du deuxième degré may be awarded to candidates who are or have been top-level sportsmen and sportswomen…
The central pricing office instituted by article L. 125-6, when presented with a proposal to cover the risks of natural catastrophes, may, in accordance with the provisions of the sixth paragraph of t…
At the end of the special test referred to in article A. 212-152, the jury may decide to lighten the candidate's training by all or part of the training units.
The professional practice standard relating to events subsequent to the end of the financial year, approved by the Minister of Justice, is shown below: NEP-560 Events after the end of the financial ye…
Corporate entities held criminally liable, under the conditions set out in article 121-2 of the French Criminal Code, for the offences defined in articles L. 823-1, L. 823-2 and L. 823-3 of this Code…
The Budget Controller draws up an a posteriori control programme on the basis of the risks identified, which may relate to the quality of the budgetary accounts kept or the sustainability of the budge…
With regard to the information included in the annual accounts submitted or to be submitted to the General Meeting, a set of internal procedures, known as the audit trail, must make it possible to: a)…
The fee provided for in Article R. 663-22 in respect of the registration of declared and unverified claims, as well as claims entered on the list provided for in Article R. 622-15 (number 3 of table 4…
Income distributed by a real estate investment fund mentioned in article 239 nonies in respect of the fraction of income mentioned in 1° of article L. 214-51 of the Monetary and Financial Code, with t…
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