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Showing 3261–3270 of 51426 articles for “Art. s. L 623-24 to L 623-26”
The residence permits mentioned in Article L. 414-7 are as follows: 1° The temporary residence permit bearing the wording "temporary worker" provided for in Article L. 421-3; 2° The temporary residenc…
I.-Subject to the provisions of II and III, the articles listed in the left-hand column of the table below shall apply in French Polynesia, in the wording indicated in the right-hand column of the sam…
I.-The employer shall appoint one or more competent employees to deal with the company's occupational risk protection and prevention activities. The employee(s) thus designated by the employer shall r…
I.-In the City of Paris, the Prefect of Police exercises the powers and duties conferred upon him by the Consuls' decree of 12 messidor an VIII which determines the duties of the Prefect of Police in…
Small companies may, under conditions laid down by a regulation of the Accounting Standards Authority, adopt a simplified presentation of their annual accounts.Medium-sized companies may, under condit…
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…
Assets and liabilities must be valued separately. No offsetting may be made between asset and liability items in the balance sheet or between expense and income items in the income statement, except i…
As an exception to the provisions of the third paragraph of Article L. 123-18, natural persons placed by option or by operation of law under the simplified real tax regime may use a simplified valuati…
Except in exceptional cases, in order to give a true and fair view of the assets and liabilities, financial position and profit or loss of the company, and under the conditions laid down by a regulati…
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