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Showing 6141–6150 of 6191 articles for “Art. n° 12-22.637”
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…
I.-A fine of 100,000 euros shall be imposed on :1° Any direct or indirect propaganda or advertising of tobacco, a tobacco product or the ingredients defined in article L. 3512-1 in breach of the ban l…
The General Regulation of the Autorité des marchés financiers determines in particular :I.-The rules of professional practice that apply to issuers when they make offers to the public, with the except…
I.-The agglomeration community automatically exercises the following competencies in place of the member municipalities: 1° In terms of economic development: economic development actions under the con…
The standard of ethics "securing the interventions of the statutory auditor-application of the fundamental principles of behaviour", approved by the Minister of Justice, is shown below: Ethical standa…
…ositive or negative amounts resulting from the application of 1.1 and 2.1 de l'article 78 de la loi n° 2009-1673 de finances pour 2010 précitée perçus ou supportés par les communautés de communes fais…
I. - 1. Farmers subject to an actual taxation system may make a deduction for precautionary savings, the amount of which is capped, per twelve-month financial year: a) 100% of taxable profits, if less…
I. - For corporation tax purposes, companies may amortise, over a period of five years:1° Sums paid for cash subscriptions to the capital of innovative small or medium-sized enterprises;2° Sums paid f…
In this Section and in Section 5 of this Chapter: 1° "Significant branch" means a branch of significant importance within the meaning of Article L. 613-32-1 ; 2° "Transnational group" means a group wi…
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