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Showing 201–210 of 4795 articles for “Art. Trade-registry doctrine”
The condition of recidivism referred to in article L. 1110-3, which precludes the implementation of the conciliation procedure provided for in these same provisions, as well as that provided for in ar…
Small companies may, under conditions laid down by a regulation of the Accounting Standards Authority, adopt a simplified presentation of their annual accounts.Medium-sized companies may, under condit…
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…
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…
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…
By way of derogation from the provisions of the third paragraph of Article L. 123-12, micro-businesses, with the exception of those whose business consists of managing equity interests and securities,…
Except in exceptional cases, in order to give a true and fair view of the assets and liabilities, financial position and profit or loss of the company, and under the conditions laid down by a regulati…
As an exception to the provisions of the first and third paragraphs of Article L. 123-12, individuals placed by option or by right under the simplified actual tax regime may only record receivables an…
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