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Showing 401–410 of 876 articles for “Art. R123-152”
Approval is granted to legal entities only if the shareholders or members holding at least 25% of the votes, shares or voting rights and the managers meet the conditions set out in 3°, 4° and 5° of ar…
I. - The following are qualified to carry out, within the scope of their respective powers, the investigation and recording of breaches of the provisions of the articles of this subsection and the reg…
The balance sheet describes the company's assets and liabilities separately, and shows shareholders' equity separately. The profit and loss account summarises the income and expenses for the financial…
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…
Failure by a natural person trader to apply for registration within the prescribed period, the judge, acting either ex officio or at the request of the public prosecutor or any person demonstrating an…
Individuals applying for registration in the Trade and Companies Register or the National Register of Companies as a business in the trades and crafts sector must declare the address of their business…
I. - No person may engage in the activity of domiciliation unless they have first been approved by the administrative authority, prior to their registration in the Trade and Companies Register. II. -…
It is punishable by six months' imprisonment and a fine of €7,500 for any person to carry out the domiciliation activity referred to in Article L. 123-11-2 without having first obtained the authorisat…
By way of derogation from Articles L. 123-12 to L. 123-23, the natural persons mentioned in the second paragraph of article L. 123-16-1 may not draw up a balance sheet and profit and loss account if t…
Registrations of information and filings of documents in the national register of companies are validated by the clerk of the commercial court or of the judicial court ruling in commercial matters com…
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