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Showing 2401–2410 of 38414 articles for “Art. L. 123-16”
Provided they justify this in the schedule provided for in Article L. 123-12, the companies mentioned in I of article L. 233-16 are exempt from the obligation to draw up and publish consolidated accou…
Companies that prepare consolidated accounts in accordance with articles L. 233-18 to L. 233-26 may, under the conditions set out in article L. 123-17 and notwithstanding article L. 123-18, register t…
…gned is subject to independent accounting, established under the conditions defined in the articles L. 123-12 à L. 123-23 et L. 123-25 to L. 123-27.By way of derogation from Article L. 123-28 and the…
The exemptions provided for by articles L. 123-25 to L. 123-27 are applicable to natural persons subject to a simplified tax regime under local regulations.
The exemptions provided for in articles L. 123-25 to L. 123-27 are applicable to natural persons subject to a simplified tax regime under the regulations in force in Mayotte.
The exemptions provided for in articles L. 123-25 to L. 123-27 are applicable to natural persons subject to a simplified tax regime under the regulations in force in New Caledonia.
The exemptions provided for by articles L. 123-25 to L. 123-27 are applicable to natural persons subject to a simplified tax regime under the regulations in force in French Polynesia.
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…
The exemptions provided for in articles L. 123-25 to L. 123-27 are applicable to natural persons subject to a simplified tax regime under the regulations in force in Saint-Pierre-et-Miquelon.
…nancial statements, the consolidating company may use, under the conditions provided for in Article L. 123-17, valuation rules set by regulation of the Autorité des normes comptables, and intended: 1°…
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