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Showing 4831–4840 of 68813 articles for “Art. 2° et L 314-9 · C. mon. fin. Art. L 313-5-1 et L 313-5-2”
Regularly kept accounting records may be admitted in court as evidence between traders of commercial transactions. If they have been irregularly kept, they may not be invoked by the author for his own…
Accounting documents are drawn up in euros and in the French language. Accounting documents and supporting documents are kept for ten years. Accounting documents relating to the recording of transacti…
All traders are required to open an account with a credit institution or a postal cheque office.
Annual accounts must comply with the principle of prudence. In drawing them up, the trader, whether a natural or legal person, is presumed to be continuing his business. Even if there is no or insuffi…
…f the consumer wishes performance of a service or contract mentioned in the first paragraph of Article L. 221-4 begins before the end of the withdrawal period provided for in article L. 221-18 and if…
I. - From 2012, the aggregate tax potential of an inter-municipal grouping is determined by adding together the following amounts:1° The product determined by applying the average national tax rate fo…
The provisions of articles L. 2194-2 and L. 2194-3 apply.
Where appropriate, the liquidator shall make a preferential refund of premiums paid by persons who have exercised their right to surrender in accordance with article L. 132-5-1.
Article L. 236-9 I is applicable to demergers carried out solely between sociétés par actions. Articles L. 236-10 and L. 236-11 are applicable to the demergers referred to in Article L. 236-20. Articl…
The act of seizure renders the property unavailable and restricts the seized person's rights of enjoyment and administration. The distrainee may not dispose of the property or encumber it with real ri…
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