Translation of "misstatement as to law " (English → French) :

a description of the most significant assessed risks of material misstatement, including assessed risks of material misstatement due to fraud ;

20. Recalls that the Administrative Director of the Agency is accountable to the discharge authority for the implementation of the revenue and expenditure of the budget and is responsible for putting in place the organisational structure, the internal management and control systems and procedures relevant for drawing up final accounts that are free from material misstatement, and for ensuring that the transactions underlying those accounts are legal and regular;

In that context, the Prime Minister stated that he would use the notwithstanding clause if provincial officials were required to solemnize marriages that offended their religious beliefs (1725) This is one of the grossest misstatements of the law that I have ever heard anyone state.

This is also how Community law is supposed to have arisen and, according to the traditional approach to international law, how its validity is supposed to take precedence over national law, either by virtue of transposition by a national implementing law (in the system known as 'dualism') or, ipso iure, as higher-ranking international law (what is known as 'monism').This report starts from the assumption of qualified monism. According to the prevailing doctrine of the primacy of the international legal order, one of the norms obtained by custom and conviction constitutes the basis for the validity of the legal orders of individual States. The latter are subo ...[+++]rdinate to international law by virtue of the context in which they come into being. Another one of the principles obtained from the basic norm 'custom and conviction create international law' is that international treaties (in other words, non-customary sources of law) must be complied with ('pacta sunt servanda'). Under another principle of international law, the law of States, which are conceived as the primary subjects of international law, is left essentially untouched by international law and that each of those States is itself competent to regulate the validity and scope of international law within its domestic sphere of influence and that States are entitled to develop their domestic sphere of influence inwards.

Until a few years ago, the relationship between Community law, on the one hand, and national constitutional law, on the other, seemed largely to have been clarified: although the Community Treaties contain no explicit provisions governing the question of hierarchy, the European Court of Justice had consistently upheld, since its 1964 and 1970 judgments in the cases of Costa v. ENEL and Internationale Handelsgesellschaft, the absolute supremacy of both primary and secondary Community law over all provisions of national law - including constitutional law and the fundamental rights guaranteed thereby. While the Member States' national constitutional courts initially concurred with this legal viewpoint to a very large extent, recent years have ...[+++]seen the development of resistance, which has been spearheaded by the decidedly nationally-minded judgments, which are only partially supportive of integration, issued by the German Federal Constitutional Court and the Danish Supreme Court.

However, the absence of material misstatements does not mean there is no risk of misstatement in the future.