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Showing 361–370 of 61902 articles for “Art. s. R. 123-224 and R. 123-232”
A document describing the accounting procedures and organisation is drawn up by the trader whenever the document is necessary for understanding the processing system and for carrying out controls. Thi…
The daybook and general ledger are broken down into as many subsidiary journals and subsidiary ledgers as the needs of the business require. Entries made in the journals and subsidiary ledgers are cen…
…es: operating expenses, financial expenses, exceptional expenses as well as employee profit sharing and income tax; 2° Under income: operating income, financial income and exceptional income; 3° Profi…
…or proceedings opened on or after 1 January 2006, the following may not be disclosed: 1° Judgments handed down in safeguard proceedings in the event of closure of the proceedings pursuant to article
The request for registration or deletion of the mention of collaborating spouse is made by the natural person required to be registered.
Companies and their subsidiaries that set up their registered office in the same premises of which one has the use are not required to enter into a domiciliation contract with each other.
…the domiciliation contract concluded for this purpose with the owner or leaseholder of these premises. The provisions of the previous paragraph shall also apply to any legal person whose registered of…
…cing an adult under guardianship or curatorship within the meaning of Article 440 of the Civil Code and those discharging or revoking them; 2° Upon declaration by an heir, successor or any person auth…
…gents mentioned in articles L. 134-1 et seq; 2° Persons carrying out the activity of press salesman and peddler mentioned in article 22 of law no. 91-1 of 3 January 1991 tending to develop employment…
…receivership proceedings with an indication of the names of the judicial representatives appointed and, where applicable, the powers conferred on the administrator; b) Converting the safeguard procee…
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