Article L123-19
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…
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Showing 131–140 of 38855 articles for “Art. L. 123-12”
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…
Any natural person or legal entity must, in order to exercise or have exercised by their spouse or agents an itinerant commercial or craft activity outside the territory of the municipality where thei…
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…
The national register of companies is set up in digital format. It contains the digital files of registered companies and, within each file, all the information and documents that have been the subjec…
A decree in the Conseil d'Etat shall determine the list of information declared and documents transmitted by the person required to register, which shall be entered and filed in the national register…
A person subject to registration may not, in the course of his business, invoke against third parties or public administrations, who may, however, invoke them, the facts and acts subject to mention un…
On the date of their entry into the company's assets, goods acquired for valuable consideration are recorded at their acquisition cost, goods acquired free of charge at their market value and goods pr…
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…
The registration of a natural person carries with it a presumption of merchant status. However, this presumption is not enforceable against third parties and administrations that provide proof to the…
All traders are required to open an account with a credit institution or a postal cheque office.
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