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 2601–2610 of 70378 articles for “Art. s. L 141-2 to L 141-22 · R 141-1 et seq.”
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…
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 legal status and organisational procedures of the Tourist Office are determined by the Town Council. Where this body takes the form of a public industrial and commercial establishment, the provisi…
The conditions of performance of a concession contract may take into account considerations relating to the economy, innovation, the environment, the social field or employment, provided that they are…
Any young worker under the age of eighteen assigned to one or more of the prohibited tasks provided for in Article L. 4153-8 shall be immediately withdrawn from this assignment when the labour inspect…
In the event of opposition to the hiring of apprentices, the administrative authority decides whether current contracts may continue to be performed. The same applies in the event of a transfer of emp…
Employers shall present to the control officers mentioned in article L. 6361-5 the documents and records establishing compliance with the obligations mentioned in article L. 6323-13. Failing this, the…
I.-The provisions of Chapter I of Title II of Book VII of Part Five mentioned in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated in the right-hand col…
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