French Commercial codeIn force
Subsection 1: Accounting requirements applicable to all traders
Article R123-179
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Showing 1501–1510 of 61220 articles for “Art. L 211-17-1”
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The deliberation of the municipal council deciding to relinquish the operation of the régie determines the date on which the operations of the régie cease. The accounts are closed on this date. The as…
The services mentioned in article A. 444-16 also give rise to the collection of the initiation fee mentioned in article A. 444-15, with the exception of those listed under the following numbers in Tab…
I. - Failure to submit accounts in accordance with the procedures set out in I of article L. 47 A of the Book of Tax Procedures entails the application of a fine equal to €5,000 or, in the event of re…
When a specific request for exoneration form is sent to the offender, it includes the following information:-the remedies available to the offender and the procedures for exercising them;-information…
…executed by the issue of purchase orders provides for a minimum amount in excess of 50,000 euros excluding tax, the advance payment shall be granted in a single instalment on the basis of this minimum…
For the application of article L. 123-18 : 1° The acquisition cost is equal to the purchase price plus the ancillary costs necessary to put the asset into a usable condition; 2° The production cost is…
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…
I.-The transitional deduction referred to in Article L. 351-5 corresponds to a fraction of the difference between the following two amounts:a) the technical provisions after deduction of receivables a…
The training course, which lasts a minimum of thirty-five hours, is structured around the following five themes: 1° Theme 1: regulatory framework for teaching, supervising and training in mountain spo…
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