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Showing 3421–3430 of 49517 articles for “Art. Cass. 3e Civ. 2-2-2005 n° 130”
The tax credit defined in article 244 quater O is deducted from the corporation tax payable by the company under the conditions set out in article 199 ter N.
Only profits made at the end of a financial year may be entered in the annual accounts. The profit made on a transaction that has been partially completed and accepted by the other party may be entere…
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…
Financial securities, which include transferable securities within the meaning of the second paragraph of article L. 228-1 of the French Commercial Code , may only be issued by the State, a legal enti…
The banques populaires may only carry out transactions with traders, industrialists, manufacturers, craftsmen, boatmasters, commercial companies and members of the liberal professions for the normal e…
I. - Sociétés de crédit foncier are specialised credit institutions whose exclusive purpose is to:1° To grant or acquire guaranteed loans, exposures to public entities and securities, deposits and exp…
Articles R. 622-21 to R. 622-26 are applicable to receivership proceedings.
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