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Showing 2021–2030 of 16940 articles for “Art. Commercial Agents Regs 1993 – Reg 15”
…natural persons who have opted for or are automatically subject to the simplified real income tax regime may enter in the income statement, according to the date of payment, expenses that do not rec…
No distribution may be made among the cooperative members other than in proportion to the transactions handled with each of them or carried out by the cooperative in an intermediary role between these…
Sociétés coopératives d'achat en commun de commerçants détaillants et leurs unions constituées sous l'empire de la loi n° 49-1070 du 2 août 1949 are deemed to satisfy the provisions of this chapter wi…
The domiciliation activity may not be carried out in premises used as a main residence or for mixed professional purposes.
…een expense and income items in the income statement, except in exceptional cases provided for by a regulation of the Accounting Standards Authority. The opening balance sheet for a financial year mus…
…le L. 123-18, natural persons placed by option or by operation of law under the simplified real tax regime may use a simplified valuation method for inventories and work in progress, in accordance wit…
A national register of companies is kept, in which companies carrying out a commercial, craft, agricultural or self-employed activity on French territory are registered. The following are thus registe…
In a cooperative incorporated as a société anonyme, the directors or the members of the management board and the supervisory board are natural persons who are either partners in their own right, or th…
The contract of incorporation or the Articles of Association, as the case may be, may make any transfer of shares subject to the approval of the transferee by the general meeting of the group or by th…
An emancipated minor may become a trader with the authorisation of the guardianship judge at the time of the emancipation decision and of the president of the judicial court if he makes this request a…
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