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Showing 481–490 of 30524 articles for “Art. R. 123-161”
…or this purpose, who have jurisdiction over any disputes between the taxable person and the registrar.
…tal, the net amount of turnover or the average number of employees employed during the financial year.When a company exceeds or ceases to exceed two of these three thresholds, this circumstance only h…
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…
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.
…eet for a financial year must correspond to the closing balance sheet for the previous financial year.
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…
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