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Showing 341–350 of 876 articles for “Art. R123-152”
A failure to comply with the obligations mentioned in 1° of article R. 123-168. The same penalty applies if a company carrying out the activity of domiciliation agent fails to ensure that the person d…
If a legal representative of a legal unit objects to this data being made available to the public for canvassing purposes pursuant to paragraph 2 of Article 21 of Regulation (EU) 2016/679 of the Europ…
I.-A register of commerce and companies shall be kept in which the following shall be registered, upon their declaration:1° Natural persons having the status of traders, even if they are required to b…
The trade and companies register is kept by the registrar of each commercial court, under the supervision of the president or a judge appointed for this purpose, who have jurisdiction over any dispute…
Small companies may, under conditions laid down by a regulation of the Accounting Standards Authority, adopt a simplified presentation of their annual accounts.Medium-sized companies may, under condit…
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…
When transmitted electronically, accounting documents shall be filed in accordance with the procedures laid down by decree in the Conseil d'Etat..
When the directors of a commercial company processing agricultural products, marketing food products, operating, directly or indirectly, one or more retail shops selling mass-market products or operat…
The conditions of application of this paragraph shall be determined by decree of the Conseil d'Etat.
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…
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