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Showing 291–300 of 30643 articles for “Art. R 123-238”
Any legal entity is automatically struck off the register, after a notice of its dissolution has been entered in the register, at the end of the period set by the Articles of Association for the durat…
The court decision authorising the registration or recording is immediately brought to the attention of the registry competent to carry it out.
The clerk of the court of appeal shall send a copy of the judgment to the clerk responsible for keeping the register.
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…
A regulation issued by the French Accounting Standards Authority sets out the conditions for determining the useful life, limited or unlimited, of intangible assets. Formation expenses are amortised a…
Company assets and liabilities are classified according to their purpose and origin. Items intended for long-term use in the company's business constitute fixed assets.
When the Registrar is informed by an administrative or judicial authority of a change in one of the addresses declared by the registered person, he shall automatically mention these changes and notify…
The appeal against the orders is lodged, investigated and judged as in non-contentious matters in accordance with the provisions of articles 950 to 953 of the Code of Civil Procedure. However, the par…
The order of the judge responsible for supervising the register of commerce and companies or the ruling of the court of appeal shall be referred to within fifteen days of the date on which the decisio…
The amount of loan repayment premiums is entered on the assets side of the balance sheet under the corresponding heading. It is amortised systematically over the term of the loan in accordance with th…
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