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Showing 711–720 of 66695 articles for “Art. L 255-1 al. 2”
In all communes where a first numbering operation is carried out, half of the cost of the operation, if completed before 31 December 2008, is subject to financial compensation in the form of an except…
Any professional who disregards the prohibitions set out in 1° to 3° of article L. 121-23 is punishable by an administrative fine of up to 15,000 euros for a natural person and 75,000 euros for a lega…
I.-Any breach of the laws, regulations or professional obligations applicable to the persons mentioned in I and II of article L. 321-4 and to persons authorised to manage sales pursuant to the first p…
Only the following may issue savings bonds1° Credit institutions ;2° Natural persons and companies that operate as traders and have drawn up the balance sheet for their first financial year.Savings bo…
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…
Regularly kept 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…
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…
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