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Showing 71–80 of 36985 articles for “Art. L. 223-40”
I. - Legal entities established in France: 1° Whose annual turnover excluding tax or gross assets shown on the balance sheet is greater than or equal to 50 million euros; 2° Or holding at the close of…
…s are fully consolidated for the preparation of consolidated accounts within the meaning of Article L. 233-18 of the French Commercial Code or within the meaning of the international accounting standa…
I. - 1. A declaration including a country-by-country breakdown of the group's profits and economic, accounting and tax aggregates, as well as information on the location and activity of the entities m…
The legal persons designated in 2 of Article 218 A may be invited, by the tax department, to designate within ninety days of receipt of this request, a representative in France authorised to receive c…
The prohibitions provided for in articles L. 223-1 and L. 223-3 do not apply to canvassing for the supply of newspapers, periodicals or magazines. A decree, issued after consulting the Conseil nationa…
The liability actions provided for in articles L. 223-19 and L. 223-22 shall be barred after three years from the date of the harmful event or, if it was concealed, from the date of its disclosure. Ho…
The provisions of Article L. 223-19 do not apply to agreements entered into in the ordinary course of business and on arm's length terms.
The first three paragraphs of Article L. 223-26 and Articles L. 223-27 to L. 223-30 do not apply to companies with only one member. In this case, the management report, the inventory and the annual ac…
…apital increase by subscription of shares for cash, the provisions of the last paragraph of Article L. 223-7 shall apply. At least one quarter of the nominal value of the shares must be paid up at the…
…If the articles of association contain a clause limiting transferability, the provisions of Article L. 223-14 are applicable. However, the Articles of Association may, in this case, reduce the majorit…
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