Article L441-13
For deliveries of goods that are imported into the tax territory of the departments of Guadeloupe, Martinique, French Guiana, Réunion and Mayotte and the overseas collectivities of Saint-Barthélemy, S…
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Showing 7971–7980 of 56566 articles for “Art. Cass. 3e Civ. 11-1-1989 n° 87-12.720”
For deliveries of goods that are imported into the tax territory of the departments of Guadeloupe, Martinique, French Guiana, Réunion and Mayotte and the overseas collectivities of Saint-Barthélemy, S…
Personal data and information recorded in the processing mentioned in article R. 142-11 and in the electronic component provided for in articles R. 414-5 and R. 431-1 may be communicated, in particula…
The authorisation of the learning programme covers the elements of the programme, the procedures for its implementation and the choice of operator. It is subject to the following conditions: 1° The ex…
The High Council deliberates on:1° The annual budget and its amendments during the year;2° The financial account and the allocation of the results;3° The accounting and financial regulations, which ar…
Small companies may, under conditions laid down by a regulation of the Accounting Standards Authority, adopt a simplified presentation of their annual accounts.Medium-sized companies may, under condit…
Assets and liabilities must be valued separately. No offsetting may be made between asset and liability items in the balance sheet or between expense and income items in the income statement, except i…
Except in exceptional cases, in order to give a true and fair view of the assets and liabilities, financial position and profit or loss of the company, and under the conditions laid down by a regulati…
On the date of their entry into the company's assets, goods acquired for valuable consideration are recorded at their acquisition cost, goods acquired free of charge at their market value and goods pr…
Any natural or legal person who is a trader must make an accounting record of movements affecting the assets and liabilities of his business. These movements are recorded chronologically. It must chec…
The balance sheet, profit and loss account and notes to the accounts must include as many headings and items as are necessary to give a true and fair view of the company's assets and liabilities, fina…
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