Article L123-9
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…
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Showing 131–140 of 44258 articles for “Art. L. 123-5”
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…
Any natural or legal person who is a trader must make an accounting record of movements affecting the assets and liabilities of his business. These movements are recorded chronologically. It must chec…
All traders are required to open an account with a credit institution or a postal cheque office.
The balance sheet, profit and loss account and notes to the accounts must include as many headings and items as are necessary to give a true and fair view of the company's assets and liabilities, fina…
Any legal entity applying for registration in the Trade and Companies Register must provide proof of enjoyment of the premises or premises where it sets up, alone or with others, the registered office…
The annual accounts must be regular, fair and give a true and fair view of the assets, liabilities, financial position and profit or loss of the company. Where the application of an accounting require…
No person may be entered in the register unless he fulfils the conditions necessary for the exercise of his activity. Legal entities must also have completed the formalities prescribed by the laws and…
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