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Showing 181–190 of 61049 articles for “Art. L 123-1”
By way of derogation from the provisions of the third paragraph of Article L. 123-12, micro-businesses, with the exception of those whose business consists of managing equity interests and securities,…
Approval is granted to legal entities only if the shareholders or members holding at least 25% of the votes, shares or voting rights and the managers meet the conditions set out in 3°, 4° and 5° of ar…
It is punishable by six months' imprisonment and a fine of €7,500 for any person to carry out the domiciliation activity referred to in Article L. 123-11-2 without having first obtained the authorisat…
It is compulsory to file the provisional or definitive title of a cinematographic work intended for public performance in France with the public film and audiovisual register. Unless otherwise stipula…
Individuals applying for registration in the Trade and Companies Register or the National Register of Companies as a business in the trades and crafts sector must declare the address of their business…
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…
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