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Showing 4801–4810 of 21962 articles for “Art. BOFiP-IS-CHAMP-10-30-§§ 320 et 330”
…five years' imprisonment and a fine of 9,000 euros for the liquidator to use, in bad faith, the assets or credit of the company in liquidation in a way that he knows to be contrary to its interests,…
For the purposes of this Title, a durable medium is any instrument which enables the customer or professional to store information addressed personally to him so that he can refer to it at a later dat…
Withdrawals made for the benefit of public accountants and revenue managers for the payment of local products, miscellaneous products and fines for which they are responsible do not incur any costs fo…
The sums paid into a retirement savings plan may come from : 1° Voluntary payments by the holder ; 2° Sums paid under the profit-sharing scheme provided for in Title II of Book III of Part III of the…
…f the French Labour Code in place for more than three years shall open negotiations with a view to setting up a company retirement savings plan open to all employees of the company.
…le L. 224-6 entails the transfer to the new manager of all the individual rights in the plan being set up. In the event of a change in the legal status of a company which has set up a company pension…
The plan rules set out the list of assets to which payments may be allocated. Where this list includes assets other than units in the company mutual funds mentioned in article L. 214-164, the plan rul…
…19/1238 of the European Parliament and of the Council of 20 June 2019 on a pan-European individual retirement savings product (PEPP), of the pan-European individual retirement savings product mentione…
Promoters of a specialised finance fund or securitisation mutual fund are liable to two years' imprisonment and a fine of €750,000 if they invest in units of this fund without the approval of the fund…
Failure by the directors of a management company to request the appointment of one or more of the company's statutory auditors is punishable by two years' imprisonment and a fine of 9,000 euros.
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