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Showing 291–300 of 30574 articles for “Art. R 123-103”
The assets side of the balance sheet, the model for which is established by a regulation of the Autorité des normes comptables, shows the following items in succession:1° Under fixed assets: intangibl…
Where a person has been struck off automatically pursuant to this section, he or she may, provided that he or she shows that he or she has regularised his or her situation, ask the Registrar to report…
The company may appeal against the decision to refuse registration or registration made at first instance within fifteen days of its notification. The appeal shall be lodged, investigated and judged a…
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…
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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