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Showing 381–390 of 68114 articles for “Art. R 123-38 · Cass. com. 17 February 2015 · C. com. Art. L 145-1”
The notice relating to the new registration of the donee, legatee, sole heir of the holder of a business includes the information required by articles R. 123-155 et seq. and, in addition, the name of…
Notwithstanding the provisions of 1° to 5° of article R. 123-178, individuals placed by option or by operation of law under the simplified real tax regime provided for in article 302 septies A bis of…
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…
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…
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…
All traders are required to open an account with a credit institution or a postal cheque office.
Annual accounts must comply with the principle of prudence. In drawing them up, the trader, whether a natural or legal person, is presumed to be continuing his business. Even if there is no or insuffi…
The declaration provided for in article L. 123-29 includes, with supporting documents, the following: 1° For a legal entity, the corporate name or denomination followed, where applicable, by the acron…
In its application for registration, the company declares, as regards the legal entity:1° Its corporate name or denomination followed, where applicable, by its acronym;2° Its legal form specifying, wh…
The following identification information is entered in the register: 1° For each legal unit: a) For the natural persons mentioned in article R. 123-220 : the surname and, where applicable, the used na…
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