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Showing 121–130 of 38855 articles for “Art. L. 123-12”
…ricultural social mutuality are exercised by the general social security funds mentioned in Article L. 752-1 of the French Social Security Code.
…sibilities and obligations inherent in that status. Without prejudice to the application of Article L. 144-7, a registered trader who disposes of his business or who grants the right to operate it, in…
…nt and enjoying legal personality in accordance with article 1842 of the Civil Code or to l'article L. 251-4;3° Commercial companies whose registered office is located outside a French department and…
…onal financial intelligence unit b) The national financial intelligence unit referred to in Article L. 561-23 of the Monetary and Financial Code; c) Customs officials acting on the basis of the prerog…
Where the fee provided for in a public service delegation agreement corresponds, on the one hand, to the occupation of the public domain and, on the other hand, to the financing of works handed over t…
The trade and companies register is kept by the registrar of each commercial court, under the supervision of the president or a judge appointed for this purpose, who have jurisdiction over any dispute…
Small companies may, under conditions laid down by a regulation of the Accounting Standards Authority, adopt a simplified presentation of their annual accounts.Medium-sized companies may, under condit…
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…
When transmitted electronically, accounting documents shall be filed in accordance with the procedures laid down by decree in the Conseil d'Etat..
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…
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