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Showing 491–500 of 44258 articles for “Art. L. 123-5”
If a transfer plan has been drawn up, the transferee declares that it has been entrusted with the management of the transferred business pending the completion of the acts required to complete the tra…
The court clerk, under his responsibility, ensures that the application is in order.
Any entry made by the registrar that is materially inaccurate may be withdrawn by the registrar by order of the judge responsible for supervising the register.
For the purposes of this section, a secondary establishment is any permanent establishment that is separate from the registered office or principal place of business and is managed by the person requi…
The classification of balance sheet and income statement items and the list of information contained in the notes to the financial statements may be adapted by business sector by a regulation of the A…
The assets side of the balance sheet, the model for which is established by a regulation of the Autorité des normes comptables, shows the following items in succession:1° Under fixed assets: intangibl…
The Institut national de la statistique et des études économiques is authorised to use the national register for the identification of natural persons to certify, and where necessary to bring into lin…
The National Institute of Statistics and Economic Studies determines whether the legal unit belongs to the social and solidarity economy pursuant to 1° of II of Article 1 of Law No. 2014-856 of 31 Jul…
Where a person has been struck off automatically pursuant to this section, he or she may, provided that he or she shows that he or she has regularised his or her situation, ask the Registrar to report…
The words "related party" and "related party transactions" have the same meaning as defined by the international accounting standards adopted by Commission Regulation (EC) No 2238/2004 of 29 December…
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