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Showing 311–320 of 30643 articles for “Art. R 123-238”
Expenses incurred in connection with operations that condition the existence or development of the company but the amount of which cannot be related to specific production of goods and services may be…
The notice relating to the new registration, following the leasing of a business or craft establishment, includes the same information concerning the former and new operators respectively.
The identification number allocated to each legal unit is a serial number consisting of nine digits.The identification number allocated to each establishment consists of the nine digits of the identif…
Insertions are made at the expense of the new operator of the business or craft enterprise, at the behest and under the responsibility of the registrar who receives the declarations.
The Institut national de la statistique et des études économiques is responsible for maintaining a national register including, where they are covered by the National Business Register, or employ sala…
The notification of a court decision refusing registration or registration of amendments to the articles of association shall indicate the form and time limit for the appeal and the procedures by whic…
A document describing the accounting procedures and organisation is drawn up by the trader whenever the document is necessary for understanding the processing system and for carrying out controls. Thi…
Companies and their subsidiaries that set up their registered office in the same premises of which one has the use are not required to enter into a domiciliation contract with each other.
The daybook and general ledger are broken down into as many subsidiary journals and subsidiary ledgers as the needs of the business require. Entries made in the journals and subsidiary ledgers are cen…
The figures in the notes to the financial statements are, unless there is a duly justified exception, determined in accordance with the same principles and methods as those used to draw up the balance…
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