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Showing 1271–1280 of 1376 articles for “Art. Rec. n° 80-01”
I. - The provisions of articles 1391 and 1391 B are applicable to taxpayers whose income for the year preceding that for which the tax assessment is made does not exceed the sum of 11,885 €, for the f…
The professional practice standard relating to the audit procedures performed by the statutory auditor following its risk assessment, approved by the Minister of Justice, is set out below: . NEP-330.…
The professional practice standard relating to the diligence of the statutory auditor concerning the management report, the other documents on the financial situation and the accounts and the informat…
…members appointed pursuant to article L. 225-27 of this code or of I of article 7 of the ordinance n° 2014-948 of 20 August 2014 relating to the governance of and transactions in the capital of compa…
…of the General Local Authorities Code in the version in force on the date of publication of the loi n° 2018-1317 du 28 décembre 2018 de finances pour 2019.The classification of communes as priority de…
…fession, to a professional non-trading company, formed in accordance with the provisions of the loi n° 66-879 du 29 novembre 1966 modifiée, is postponed until the transfer or redemption of the partner…
…s covered by Article L. 214-37 of the Monetary and Financial Code as it stood prior to l'ordonnance n° 2013-676 du 25 juillet 2013 modifiant le cadre juridique de la gestion d'actifs ou de fonds profe…
1. The parent company is substituted for the companies in the group for the purposes of setting off against the amount of corporation tax for which it is liable in respect of each financial year:a. Ta…
…Etablissement public de gestion immobilière du Nord-Pas-de-Calais created by the article 191 of law n° 2000-1208 du 13 décembre 2000 relative à la solidarité et au renouvellement urbains lorsque ces l…
…individuelle des ressources communales et intercommunales provided for in 2.1 of article 78 of law n° 2009-1673 of 30 December 2009 of finance for 2010, with the exception of the fraction calculated…
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