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Showing 6381–6390 of 52589 articles for “Art. L 441-10 to L 441-16”
In the zones and sectors, as defined in article L. 515-16 of the Environment Code, delimited by a technological risk prevention plan approved under the conditions provided for in article…
Medicinal products and products the sale of which is reserved for pharmacists, with the exception of the medicinal products and products mentioned in article L. 5121-8, may not be sold at a price high…
I. - The provisions of Section 3 of Chapter I of Title I of Book II of Part Five mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated in the r…
Any company may apply a participation scheme concluded at branch level, provided that the branch agreement has been approved pursuant to article L. 3345-4. Undertakings wishing to apply the approved b…
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…
Notwithstanding the provisions of the second paragraph of Article L. 123-13, natural persons who have opted for or are automatically subject to the simplified real income tax regime may enter in the i…
Assets and liabilities must be valued separately. No offsetting may be made between asset and liability items in the balance sheet or between expense and income items in the income statement, except i…
As an exception to the provisions of the third paragraph of Article L. 123-18, natural persons placed by option or by operation of law under the simplified real tax regime may use a simplified valuati…
Except in exceptional cases, in order to give a true and fair view of the assets and liabilities, financial position and profit or loss of the company, and under the conditions laid down by a regulati…
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