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Showing 521–530 of 59873 articles for “Art. s. 1844-10-1 to 1844-17”
Every trader is required to keep a daybook and a general ledger. The journal book and ledger may, at the request of the trader, be quoted and initialled, in the ordinary form and free of charge, by th…
…le supporting document. Supporting documents are filed in an order defined in the document referred to in Article R. 123-172.
Journal entries are recorded in the general ledger and broken down according to the chart of accounts.
…never the document is necessary for understanding the processing system and for carrying out controls. This document is kept for as long as the presentation of the accounting documents to which it rel…
The daybook and general ledger are broken down into as many subsidiary journals and subsidiary ledgers as the needs of the business require. Entries made in the journals and subsidiary ledgers are cen…
For small and medium-sized cinemas, the total amount of aid is equivalent to the average of the sums entered for 2017, 2018 and 2019 in the automatic account opened for each cinema in accordance with…
…f the Council of 5 April 2017, after he has been given the information provided for in paragraphs 2 to 6 of that same Article. Where it is impossible for the data subject to express his consent in wri…
…provided for in article L. 414-1 is punishable by one year's imprisonment and a fine of 15,000 euros.
Where the contract provides for a procedure to verify the conformity of the services, it may provide that the payment period shall run from the date on which such conformity is established, if this da…
…loss, theft, misappropriation or any unauthorised use of his payment instrument or the data linked to it, he shall inform his payment service provider or the entity designated by the latter without d…
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