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Showing 3101–3110 of 3129 articles for “Art. CA Colmar – 22 Nov. 2023 – no. 22/00551”
…rective 2000/12/EC of the European Parliament and of the Council and repealing Council Directive 93/22/EEC, whose share capital is not less than EUR 15 million, whose main purpose is the acquisition o…
…onal nature. 05. The risk of not detecting a material misstatement in the accounts is higher in the case of fraud than in the case of error because fraud is generally accompanied by procedures designe…
I. - Taxpayers who, between 1 January 2006 and 31 December 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of…
…e financial years provided for in Article L. 823-12-1 of the French Commercial Code . Scope of application 01. The purpose of this standard is to define the due diligence that is proportionate to the…
National education, higher education and research. Corporations of civil servants:-Researchers, engineers, assistant engineers and research technicians governed by decree no. 83-1260 of 30 December 19…
The professional practice standard relating to the limited review of interim accounts in application of legal or regulatory provisions, approved by the Minister of Justice, is set out below: . NEP-241…
I.-For the application of this article: 1° Social rental housing means housing to which personalised housing assistance applies in accordance with 3° or 5° of Article L. 831-1 of the Construction and…
…ons or partnership foundations mentioned respectively in articles L. 719-12 and L. 719-13 of the Education Code and, for employees, corporate officers, members and shareholders of the founding compani…
Heading 2 - Staff costs (1) (2)(1) When accompanied by an administrative certificate by which the authorising officer attests to the signature of the contract, the dematerialised supporting documents…
…des the information provided for in the table below. It also includes the information relating to vocational training and working conditions provided for in 1° A e and f of article R. 2312-8.1° Invest…
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