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Showing 3311–3320 of 58834 articles for “Art. L. de finances rectificative 2024”
…ster of commerce and companies shall be kept in which the following shall be registered, upon their declaration:1° Natural persons having the status of traders, even if they are required to be registe…
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…
…electronically, accounting documents shall be filed in accordance with the procedures laid down by decree in the Conseil d'Etat..
…ompanies governed by this chapter may form unions between themselves with the same objects as those defined in Article L. 124-1. These unions must comply with the same rules for their formation and op…
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…
Notwithstanding the provisions of the second paragraph of Article L. 123-13, natural persons who have opted for or are automatically subject to the simplified real income tax regime may enter in the i…
Sociétés coopératives d'achat en commun de commerçants détaillants et leurs unions constituées sous l'empire de la loi n° 49-1070 du 2 août 1949 are deemed to satisfy the provisions of this chapter wi…
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…
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