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Showing 11–20 of 38855 articles for “Art. L. 123-12”
The donor expresses his consent, where applicable to a cross-donation, before the president of the judicial court or his delegate by simple request. If the use of a cross-donation is envisaged, the re…
As an exception to the provisions of the first and third paragraphs of Article L. 123-12, individuals placed by option or by right under the simplified actual tax regime may only record receivables an…
As an exception to the provisions of articles L. 123-12 to L. 123-23, natural persons benefiting from the regime defined in article 50-0 of the General Tax Code may not prepare annual accounts. They k…
By way of derogation from Articles L. 123-12 to L. 123-23, the natural persons mentioned in the second paragraph of article L. 123-16-1 may not draw up a balance sheet and profit and loss account if t…
By way of derogation from articles L. 123-12 to L. 123-23, the legal entities mentioned in the second paragraph of article L. 123-16-1 may draw up an abbreviated balance sheet and an abbreviated profi…
By way of derogation from the provisions of the third paragraph of Article L. 123-12, micro-businesses, with the exception of those whose business consists of managing equity interests and securities,…
Subject to the specific provisions of this Code, the companies defined in Article L. 341-1 are subject to the accounting requirements set out in Articles L. 123-12 to L. 123-22 of the French Commercia…
…e R. 134-1 associated with it are deleted on expiry of the protection periods mentioned in articles L. 123-1 to L. 123-12.
…em and of the company receiving them, which also mentions them in the notes provided for in article L. 123-12 of the French Commercial Code. For the purposes of assessing the financial position of the…
With regard to funding securities issued by foreign States, the taxable event is deferred to the time of the first negotiation of these securities. In this case, the taxable income is determined by th…
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