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Showing 101–110 of 37430 articles for “Art. L 123-33”
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…
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…
The registration of a natural person carries with it a presumption of merchant status. However, this presumption is not enforceable against third parties and administrations that provide proof to the…
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…
All traders are required to open an account with a credit institution or a postal cheque office.
The decision to enter a piece of information or the declaration that a document has been deposited in the Trade and Companies Register, the Special Register of Commercial Agents or the Special Registe…
All the information entered and documents attached to the national register of companies, with the exception of accounting documents covered by a declaration of confidentiality, will be made available…
The detailed rules for the application of this section shall be determined by decree in the Conseil d'Etat.
The balance sheet, profit and loss account and notes to the accounts must include as many headings and items as are necessary to give a true and fair view of the company's assets and liabilities, fina…
The authorities mentioned within this sub-section shall control that the undertakings falling within their area of competence comply with the conditions necessary for access to their activity or for t…
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