Article L123-5-2
…or as a central referencing or purchasing office for retail businesses do not file their accounts under the conditions and within the time limits laid down in articles L. 232-21 to L. 232-23, the pres…
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Showing 3431–3440 of 44431 articles for “Art. Convention de Washington”
…or as a central referencing or purchasing office for retail businesses do not file their accounts under the conditions and within the time limits laid down in articles L. 232-21 to L. 232-23, the pres…
The conditions of application of this paragraph shall be determined by decree of the Conseil d'Etat.
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…
Notwithstanding the provisions of the second paragraph of Article L. 123-13, natural persons who have opted for or are automatically subject to the simplified real income tax regime may enter in the i…
No distribution may be made among the cooperative members other than in proportion to the transactions handled with each of them or carried out by the cooperative in an intermediary role between these…
Sociétés coopératives d'achat en commun de commerçants détaillants et leurs unions constituées sous l'empire de la loi n° 49-1070 du 2 août 1949 are deemed to satisfy the provisions of this chapter wi…
The domiciliation activity may not be carried out in premises used as a main residence or for mixed professional purposes.
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…
…the third paragraph of Article L. 123-18, natural persons placed by option or by operation of law under the simplified real tax regime may use a simplified valuation method for inventories and work in…
…f-employed activity on French territory are registered. The following are thus registered, on their declarations: 1° The persons mentioned in 1° to 6° of I of article L. 123-1 ; 2° The commercial agen…
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