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Showing 321–330 of 61049 articles for “Art. L 123-1”
…enever the document is necessary for understanding the processing system and for carrying out controls. This document is kept for as long as the presentation of the accounting documents to which it re…
The daybook and general ledger are broken down into as many subsidiary journals and subsidiary ledgers as the needs of the business require. Entries made in the journals and subsidiary ledgers are cen…
For proceedings opened on or after 1 January 2006, the following may not be disclosed: 1° Judgments handed down in safeguard proceedings in the event of closure of the proceedings pursuant to article
If the applicant temporarily stores data on interim computer media made available by the computer service mentioned in Article R. 123-30-9, the administrative authority responsible for implementing th…
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The single body shall inform the registrant of any technical difficulties concerning the sending of its file by it to the recipient bodies or, where applicable, to the authorities authorised to issue…
The declaration sent to the single body interrupts the time limits with regard to that body. The bodies and authorities to which the declarations and applications for authorisation are sent are solely…
The direct debit contract must be drawn up in writing. It is concluded for a period of at least three months, renewable by tacit agreement, unless notice of termination is given. The parties undertake…
When transmitted electronically, accounting documents shall be filed in accordance with the procedures laid down by decree in the Conseil d'Etat..
Any natural person or legal entity must, in order to exercise or have exercised by their spouse or agents an itinerant commercial or craft activity outside the territory of the municipality where thei…
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