Article R152-2
For the application of this book to Saint-Barthélemy: 1° The references to the departmental council are replaced by the reference to the territorial council of Saint-Barthélemy; 2° The references to t…
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Showing 4541–4550 of 49710 articles for “Art. Cass. com. 23-2-1999 n° 422”
For the application of this book to Saint-Barthélemy: 1° The references to the departmental council are replaced by the reference to the territorial council of Saint-Barthélemy; 2° The references to t…
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…
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…
Articles R. 622-21 to R. 622-26 are applicable to receivership proceedings.
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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