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Showing 111–120 of 41524 articles for “Art. L 233-16 · CNCC EJ 2016-50 · CCRCS avis 2019-011”
The consolidated balance sheet drawn up in accordance with a model laid down by a regulation of the Autorité des normes comptables shall be presented either in tabular form or in the form of a list. I…
The consolidated income statement includes: 1° The components: a) The profit or loss of the consolidating company; b) The profit or loss of fully consolidated companies; c) The proportion of the profi…
Consolidation requires: 1° The classification of the assets and liabilities as well as the expense and income items of consolidated companies according to the classification plan used for consolidatio…
The certified or taxed statement or statement of costs of the stakeholder shall be ordered by the heads of the court of appeal or their delegates, unless specific provisions provide for the payment of…
…ervations are recorded in the register presented to them, in accordance with the provisions of article D. 130-1 of the Penitentiary Code.
On pain of nullity, the trust contract and its amendments shall be registered within one month of their date with the tax department of the trustee's registered office or with the non-resident tax dep…
The settlor or trustee may be the beneficiary or one of the beneficiaries of the trust agreement.
Other than those provided for by special laws, privileged claims on the generality of movables are: 1° Legal costs, on condition that they have benefited the creditor against whom the lien is asserted…
Other than those provided for by special laws, preferential claims on certain movables are: 1° All sums due in execution of a lease or the occupation of a building, on the furniture furnishing the pre…
The pledge is perfected by the drawing up of a writing containing the designation of the debt secured, the quantity of the goods pledged and their type or nature.
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