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Showing 351–360 of 14971 articles for “Art. L123-6”
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…
The deregistrations provided for in articles R. 123-132 and R. 123-133 are also carried out automatically at the places of secondary registrations upon notification by the registrar of the main regist…
The court decision authorising the registration or recording is immediately brought to the attention of the registry competent to carry it out.
The clerk of the court of appeal shall send a copy of the judgment to the clerk responsible for keeping the register.
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…
A regulation issued by the French Accounting Standards Authority sets out the conditions for determining the useful life, limited or unlimited, of intangible assets. Formation expenses are amortised a…
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In accordance with article R. 123-220 any legal unit, institution or service shall mention in its correspondence with the administrations or bodies defined in 1° of article L. 100-3 of the code of rel…
The information provided for in 1° of article R. 123-124 shall be struck off automatically: 1° When a decision of rehabilitation, removal of incapacity or amnesty occurs, removing the incapacity or pr…
Movements affecting the company's assets are recorded transaction by transaction and day by day for the daybook. All accounting records specify the origin, content and allocation of each item of data…
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