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Showing 5071–5080 of 62205 articles for “Art. L 243-3-2”
Information may be provided to employees by any means, specified by regulation, likely to make the date of its receipt by the employees certain. When information is provided by registered letter with…
Only profits made at the end of a financial year may be entered in the annual accounts. The profit made on a transaction that has been partially completed and accepted by the other party may be entere…
Regularly kept accounting records may be admitted in court as evidence between traders of commercial transactions. If they have been irregularly kept, they may not be invoked by the author for his own…
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…
All traders are required to open an account with a credit institution or a postal cheque office.
Annual accounts must comply with the principle of prudence. In drawing them up, the trader, whether a natural or legal person, is presumed to be continuing his business. Even if there is no or insuffi…
Financial securities, which include transferable securities within the meaning of the second paragraph of article L. 228-1 of the French Commercial Code , may only be issued by the State, a legal enti…
The banques populaires may only carry out transactions with traders, industrialists, manufacturers, craftsmen, boatmasters, commercial companies and members of the liberal professions for the normal e…
Any person subject to the obligation to make the declaration referred to in Article L. 54-10-3 is liable to one year's imprisonment and a fine of €15,000 for failing to make this declaration or for pr…
The provisions of Chapters II, III and IV of Title I and those of Title II of Book IV of this Part, are applicable in the territory of the Wallis and Futuna Islands, subject to the provisions of Artic…
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