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Showing 181–190 of 876 articles for “Art. R123-152”
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…
In addition to the mandatory information provided for in articles L. 123-13 to L. 123-21, L. 232-1 to L. 232-23, R. 123-179 to R. 123-189 of this code and article R. 313-14 of the Monetary and Financi…
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…
The persons mentioned in articles L. 123-25 to L. 123-28 are exempt from providing evidence of incidental overheads where such exemption is granted for tax purposes. They may also record expenses rela…
In the event that registration is required for any reason other than the creation of the establishment or a change in the operator, this will be stated in the notice, which will indicate the reason fo…
The identification numbers in the register are communicated to registered legal units and their establishments by the National Institute for Statistics and Economic Studies. In addition, when the iden…
All registered persons shall indicate on their invoices, order forms, price lists and advertising documents as well as on all correspondence and receipts concerning their activity and signed by them o…
When the registrar who carried out the main registration of a legal entity that may be subject to dissolution notes, after a period of two years following the entry in the register of the total cessat…
The registrar who deregisters a registration shall require without delay: 1° If it concerns a principal registration, the deregistration of the corresponding secondary registrations, except in the cas…
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