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Showing 481–490 of 30529 articles for “Art. R. 123-171”
…r request for access to the annual accounts of a company pursuant to the first paragraph of Article R. 123-154-1 a certificate drawn up in accordance with the standard model set out in the Annexe 1-6…
The declarations relating to the company and its establishments, referred to in 1° of I of article R. 123-1 and which must be filed by the declarant with the single body in order to be forwarded to th…
I.-A register of commerce and companies shall be kept in which the following shall be registered, upon their declaration:1° Natural persons having the status of traders, even if they are required to b…
…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…
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