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Showing 351–360 of 876 articles for “Art. R123-152”
Notwithstanding the provisions of the second paragraph of Article L. 123-13, natural persons who have opted for or are automatically subject to the simplified real income tax regime may enter in the i…
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…
As an exception to the provisions of the third paragraph of Article L. 123-18, natural persons placed by option or by operation of law under the simplified real tax regime may use a simplified valuati…
A national register of companies is kept, in which companies carrying out a commercial, craft, agricultural or self-employed activity on French territory are registered. The following are thus registe…
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…
In its relations with the administrations, persons or bodies mentioned in article L. 123-32, a company may not be required to give an identification number other than the unique number allocated under…
It is an offence to give, in bad faith, inaccurate or incomplete information with a view to registering, changing the situation of or removing from the national register of companies a person mentione…
The National Register of Companies is kept by the National Institute of Industrial Property. The entries of information or the filings of documents annexed to the national register of companies referr…
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
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