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Showing 3761–3770 of 3780 articles for “Art. n° 18-13.221”
The professional practice standard relating to the mission of the statutory auditor appointed for three financial years provided for in Article L. 823-12-1 of the Commercial Code, approved by the Mini…
The following definitions apply1° Magistral preparation means any medicinal product prepared in accordance with a medical prescription intended for a specific patient when there is no suitable or avai…
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…
The professional practice standard relating to the obligations of the statutory auditor with regard to the fight against money laundering and terrorist financing, approved by the Minister of Justice,…
I. - A company, hereinafter referred to as the "parent company", may be solely liable for the corporation tax due on all the profits of the group formed by itself and the companies in which it holds a…
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…
I. - The net financial charges borne by an undertaking which is not a member of a group, within the meaning of Articles 223 A or 223 A bis, are deductible from taxable income subject to corporation ta…
1. (not applicable).2. Group companies may not benefit from the tax credit mentioned in articles 220 quater and 220 quater A.3. Deductions made by group companies under the provisions of II of article…
III - 1. Automatic financial aid for the production and preparation of audiovisual worksIII-1.1. Supporting documents to be attached to an application for a production investment allowance(Articles 31…
…as well as, where applicable, tourist restaurants classified on the date of publication of the loi n° 2009-888 du 22 juillet 2009 de développement et de modernisation des services touristiques;c) Con…
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