Article L123-53
…onal financial intelligence unit b) The national financial intelligence unit referred to in Article L. 561-23 of the Monetary and Financial Code; c) Customs officials acting on the basis of the prerog…
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Showing 71–80 of 37339 articles for “Art. L. 123-50”
…onal financial intelligence unit b) The national financial intelligence unit referred to in Article L. 561-23 of the Monetary and Financial Code; c) Customs officials acting on the basis of the prerog…
The trade and companies register is kept by the registrar of each commercial court, under the supervision of the president or a judge appointed for this purpose, who have jurisdiction over any dispute…
Small companies may, under conditions laid down by a regulation of the Accounting Standards Authority, adopt a simplified presentation of their annual accounts.Medium-sized companies may, under condit…
Only profits made at the end of a financial year may be entered in the annual accounts. The profit made on a transaction that has been partially completed and accepted by the other party may be entere…
When transmitted electronically, accounting documents shall be filed in accordance with the procedures laid down by decree in the Conseil d'Etat..
Regularly kept accounting records may be admitted in court as evidence between traders of commercial transactions. If they have been irregularly kept, they may not be invoked by the author for his own…
Assets and liabilities must be valued separately. No offsetting may be made between asset and liability items in the balance sheet or between expense and income items in the income statement, except i…
Any natural person or legal entity must, in order to exercise or have exercised by their spouse or agents an itinerant commercial or craft activity outside the territory of the municipality where thei…
Except in exceptional cases, in order to give a true and fair view of the assets and liabilities, financial position and profit or loss of the company, and under the conditions laid down by a regulati…
The national register of companies is set up in digital format. It contains the digital files of registered companies and, within each file, all the information and documents that have been the subjec…
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