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Showing 2891–2900 of 51267 articles for “Art. s. L 313-30 to L 313-32”
As an exception to the provisions of articles L. 123-12 to L. 123-23, natural persons benefiting from the regime defined in article 50-0 of the General Tax Code may not prepare annual accounts. They k…
The annual accounts must be regular, fair and give a true and fair view of the assets, liabilities, financial position and profit or loss of the company. Where the application of an accounting require…
The balance sheet describes the company's assets and liabilities separately, and shows shareholders' equity separately. The profit and loss account summarises the income and expenses for the financial…
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 contract may provide for the seller to provide services aimed at developing and running the network of independent home sellers, if these are likely to promote the sale of the company's products o…
Self-employed door-to-door salespeople whose business income has reached an amount set by decree during a period defined by the same decree are required to register with the Trade and Companies Regist…
An independent door-to-door salesperson is someone who sells products or services under the conditions set out in Section 3 of Chapter I of Title II of Book I of the Consumer Code, excluding canvassin…
Where the means of distance communication used imposes space or time limits on the presentation of information, the trader shall provide the consumer by the means of communication used by the latter,…
The provisions of this section are of public order.
The provisions of this section apply to contracts entered into by a consumer for the supply of liquefied petroleum gas in bulk, the provision or sale of equipment for the storage of liquefied petroleu…
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