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Showing 491–500 of 30643 articles for “Art. R 123-238”
Persons exercising the activity of direct debit shall implement the obligations relating to the fight against money laundering and terrorist financing defined in Chapter I of Title VI of Book V of the
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…
A decree in the Conseil d'Etat shall determine the list of information declared and documents transmitted by the person required to register, which shall be entered and filed in the national register…
A person subject to registration may not, in the course of his business, invoke against third parties or public administrations, who may, however, invoke them, the facts and acts subject to mention un…
On the date of their entry into the company's assets, goods acquired for valuable consideration are recorded at their acquisition cost, goods acquired free of charge at their market value and goods pr…
Accounting documents are drawn up in euros and in the French language. Accounting documents and supporting documents are kept for ten years. Accounting documents relating to the recording of transacti…
For the application of this section in the departments of Bas-Rhin, Haut-Rhin and Moselle, the powers devolved to the presidents and staff of the regional chambers of trade and craft are exercised by…
The registration of a natural person carries with it a presumption of merchant status. However, this presumption is not enforceable against third parties and administrations that provide proof to the…
A person subject to registration who has not applied for registration by the end of a period of fifteen days from the commencement of his activity may not, until he is registered, rely on the status o…
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