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Showing 5431–5440 of 67664 articles for “Art. al. 2 and L 235-9”
Municipal councils may vote to increase their functional allowances in relation to those voted by the municipal council within the limits provided for by article L. 2123-23, by I of article L. 2123-24…
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…
Accounting documents are drawn up in euros and in the French language. Accounting documents and supporting documents are kept for ten years. Accounting documents relating to the recording of transacti…
All traders are required to open an account with a credit institution or a postal cheque office.
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…
The participating and parent undertakings referred to in the second and third paragraphs of Article L. 356-2 respectively shall put in place appropriate structures and systems at group level to meet t…
The holder of the authorisation for surgical oncology has an organisation that enables it, where necessary, to provide support to one or more other health establishments that hold a surgical authorisa…
The following shall not apply to the universal transfer of the business assets of a sole trader, any clause to the contrary being deemed unwritten: 1° Article 815-14 of the Civil Code; 2° Article 1699…
I. - Chapter II, with the exception of article L. 3222-1, and Chapter III of Title II of Book II of this Part are applicable in New Caledonia and French Polynesia, subject to the adaptations set out i…
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