Article L123-21
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…
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Showing 211–220 of 69070 articles for “Art. s. L 123-7 and L 123-1”
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…
In the case referred to in article L. 121-9, the insurer may not claim the portion of the premium corresponding to the time between the date of the loss and the date on which the crops should normally…
After the sale of either the property or the products, the cancellation of the contract by the insurer to the purchaser does not take effect until the expiry of the current year of insurance. However,…
In the case of livestock mortality insurance, if the insurance is suspended for non-payment of the premium in accordance with the conditions set out in article L. 113-3, it shall resume at the latest…
The trade and companies register is kept by the registrar of each commercial court, under the supervision of the president or a judge appointed for this purpose, who have jurisdiction over any dispute…
…subject to registration may not, in the course of his business, invoke against third parties or public administrations, who may, however, invoke them, the facts and acts subject to mention unless the…
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