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Showing 1–10 of 37986 articles for “Art. L 233-16”
I.-Commercial companies shall draw up and publish each year, at the request of the board of directors, the management board or the manager(s), as the case may be, consolidated accounts and a report on…
The provisions of this Title apply regardless of the number of employees.
Non-tax revenues from the investment section include: 1° Proceeds from the increase in the rate of fines relating to road traffic; 2° For municipalities and public establishments for inter-municipal c…
The provisions of articles R. 233-14 and R. 233-15 also apply to foreign nationals mentioned in article L. 200-5 when they are staying in France for more than three months.
For the application of 2° of Article L. 233-17, the thresholds which must not be exceeded, under the conditions set out in this article, by the group formed by a company and the undertakings it contro…
Provided they justify this in the schedule provided for in Article L. 123-12, the companies mentioned in I of article L. 233-16 are exempt from the obligation to draw up and publish consolidated accou…
When using the international accounting standards adopted by regulation of the European Commission, commercial companies which draw up and publish consolidated accounts within the meaning of Article L…
Business legal entities which, although not required to do so because of their legal form or the size of the group as a whole, publish consolidated accounts, shall comply with the provisions of articl…
For the purposes of preparing the income tax report referred to in Article L. 233-28-1, where the consolidating company and one of the controlled companies included in the consolidation, in accordance…
I.-Any consolidating company that is not controlled by another company, within the meaning of II or III of Article L. 233-16, whose consolidated turnover at the end of two consecutive financial years…
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