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Showing 501–510 of 44258 articles for “Art. L. 123-5”
A bulletin annexed to the Official Journal of the French Republic is hereby instituted under the title of Bulletin officiel des annonces civiles et commerciales.The Bulletin officiel des annonces civi…
In the event of the transfer to another Member State of the European Community or party to the Agreement on the European Economic Area of the registered office of a European Company registered in Fran…
Any legal entity is automatically struck off the register, after a notice of its dissolution has been entered in the register, at the end of the period set by the Articles of Association for the durat…
Every trader is required to keep a daybook and a general ledger. The journal book and ledger may, at the request of the trader, be quoted and initialled, in the ordinary form and free of charge, by th…
Company assets and liabilities are classified according to their purpose and origin. Items intended for long-term use in the company's business constitute fixed assets.
When the Registrar is informed that the registration of a person or an amending registration concerning that person would have been carried out by producing an irregular supporting document or deed, a…
When the Registrar is informed by an administrative or judicial authority of a change in one of the addresses declared by the registered person, he shall automatically mention these changes and notify…
The amount of loan repayment premiums is entered on the assets side of the balance sheet under the corresponding heading. It is amortised systematically over the term of the loan in accordance with th…
Income and expenses for the financial year are classified in the income statement in such a way as to show, by difference, items of ordinary income and extraordinary income and expenses, the realisati…
The National Institute of Statistics and Economic Studies draws up a nomenclature of the legal categories of the various legal units registered within the register. This nomenclature indicates, for ea…
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