Article L123-22
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…
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Showing 4411–4420 of 49798 articles for “Art. Cass. 3e Civ. 26-2-1992 n° 90-19.710”
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…
Any infringement of the prohibition laid down in Article 13 of Regulation (EC) No 816/2006 of the European Parliament and of the Council of 17 May 2006, referred to above, and in Article 2 of Council…
The compulsory expenditure of the Corsican collectivity includes:1° Expenditure relating to the operation of the bodies of the Corsican collectivity and the upkeep of its administrative buildings;2° F…
For cinematographic works in the fiction genre, points are divided into five groups as follows: I.-Language of Filming" group 1° A maximum of 20 points is allocated to the "Language of Filming" group;…
I. - For delegated production companies, the amount of the direct allocation is equal to 25% of the amount invested. This rate is increased to 50% for works in the animation genre.II. - For other prod…
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