Article L123-22
Accounting documents are drawn up in euros and in the French language. Accounting documents and supporting documents are kept for ten years. Accounting documents relating to the recording of transacti…
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Showing 3701–3710 of 59481 articles for “Art. L 145-5 al. 2”
Accounting documents are drawn up in euros and in the French language. Accounting documents and supporting documents are kept for ten years. Accounting documents relating to the recording of transacti…
All traders are required to open an account with a credit institution or a postal cheque office.
Annual accounts must comply with the principle of prudence. In drawing them up, the trader, whether a natural or legal person, is presumed to be continuing his business. Even if there is no or insuffi…
Financial securities, which include transferable securities within the meaning of the second paragraph of article L. 228-1 of the French Commercial Code , may only be issued by the State, a legal enti…
The banques populaires may only carry out transactions with traders, industrialists, manufacturers, craftsmen, boatmasters, commercial companies and members of the liberal professions for the normal e…
I. - Sociétés de crédit foncier are specialised credit institutions whose exclusive purpose is to:1° To grant or acquire guaranteed loans, exposures to public entities and securities, deposits and exp…
The participating and parent undertakings referred to in the second and third paragraphs of Article L. 356-2 respectively shall put in place appropriate structures and systems at group level to meet t…
To carry out their duties, the officers mentioned in article L. 1421-1 may operate on the public highway and enter between 8 a.m. and 8 p.m. the premises, places, installations and means of transport…
The following shall not apply to the universal transfer of the business assets of a sole trader, any clause to the contrary being deemed unwritten: 1° Article 815-14 of the Civil Code; 2° Article 1699…
Subject to articles 56-1 to 56-5 and to respect for professional secrecy and the rights of the defence mentioned in article 56, the operations prescribed by the said article shall be carried out in th…
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