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Showing 391–400 of 68975 articles for “Art. s. L 123-16 and L 123-16-1 · Art. D 230-1”
The first directors or members of the Supervisory Board are designated in the Articles of Association.
The Managing Director of the institution is appointed by joint order of the Ministers of Culture and Sport from among persons with the qualifications defined in article L. 442-8 of the French Heritage…
EXEMPTIONSHolders of the third year certificate (P2 b), provided for in article 1 of the decree of 30 April 1968, are exempt from the tests for the common part of the examination for the first level S…
The penalty is declared and paid by the employer to the body responsible for collecting social security contributions for the scheme to which it belongs on the first due date for the social security c…
In the event of the transfer to France of the registered office of a European company registered in another Member State of the European Community or party to the Agreement on the European Economic Ar…
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…
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