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Showing 631–640 of 61902 articles for “Art. s. R. 123-224 and R. 123-232”
Any legal entity applying for registration in the Trade and Companies Register must provide proof of enjoyment of the premises or premises where it sets up, alone or with others, the registered office…
Individuals applying for registration in the Trade and Companies Register or the National Register of Companies as a business in the trades and crafts sector must declare the address of their business…
A decree in the Conseil d'Etat shall determine the list of information declared and documents transmitted by the person required to register, which shall be entered and filed in the national register…
…with the conditions necessary for access to their activity or for the exercise thereof. The nature and scope of this control are specified, for each authority, within this subsection.
…of all participating savings banks must be declared in the application for registration for savings and provident institutions resulting from a merger or demerger..
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…
When transmitted electronically, accounting documents shall be filed in accordance with the procedures laid down by decree in the Conseil d'Etat..
…pt 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 benefit. Di…
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…
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