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Showing 491–500 of 31193 articles for “Art. R 123-32”
When transmitted electronically, accounting documents shall be filed in accordance with the procedures laid down by decree in the Conseil d'Etat..
When the directors of a commercial company processing agricultural products, marketing food products, operating, directly or indirectly, one or more retail shops selling mass-market products or operat…
The conditions of application of this paragraph shall be determined by decree of the Conseil d'Etat.
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…
The domiciliation activity may not be carried out in premises used as a main residence or for mixed professional purposes.
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…
Any natural person or legal entity must, in order to exercise or have exercised by their spouse or agents an itinerant commercial or craft activity outside the territory of the municipality where thei…
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…
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