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Showing 1321–1330 of 50630 articles for “Art. Cass. 1ère civ. 28-2-2018 n° 17-13.269”
Every trader is required to keep a daybook and a general ledger. The journal book and ledger may, at the request of the trader, be quoted and initialled, in the ordinary form and free of charge, by th…
Movements affecting the company's assets are recorded transaction by transaction and day by day for the daybook. All accounting records specify the origin, content and allocation of each item of data…
Journal entries are recorded in the general ledger and broken down according to the chart of accounts.
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…
A territorial councillor unable to attend a meeting may give a voting delegation for that meeting to another member of the territorial council. A territorial councillor may receive only one delegation…
A territorial councillor unable to attend a meeting may give a voting delegation for that meeting to another member of the territorial council. A territorial councillor may receive only one delegation…
Any cessation of professional activity, any transfer of professional premises or any change in the ownership, pharmaceutical management or corporate structure of a pharmacy, a pharmaceutical company,…
Shall give rise to the application of a fine equal to €5,000 or, in the event of rectification and if the amount is higher, an increase of 10% of the duties charged to the taxpayer: 1° Failure to pres…
For the prosecution, investigation and trial of offences falling within the scope of Article 706-16, the anti-terrorist public prosecutor, the investigating judge, the criminal court and the Paris ass…
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