French Business Law - French Legislation

Article R232-8-2 of the French Commercial code

November 6, 2023

I. – The income tax report provided for in Article L. 232-6 is presented using a model and machine-readable electronic return formats published by order of the Minister responsible for the economy. II. – The information in the report is presented separately for: 1° Each Member State of the European Union and other State party to the Agreement on the European Economic Area; 2° Each tax jurisdiction which, on 1…

Article R232-11 of the French Commercial code

November 6, 2023

Companies whose shares are admitted, in whole or in part, to trading on a regulated market shall publish the following documents in the Bulletin des annonces légales obligatoires within forty-five days of the approval of the financial statements by the ordinary general meeting of shareholders: 1° The approved annual financial statements, bearing the certificate of the statutory auditors; 2° The decision to allocate the results; 3° The consolidated financial statements…

Article R232-13 of the French Commercial code

November 6, 2023

Within four months of the end of the first half of their financial year, companies whose shares are admitted, in whole or in part, to trading on a regulated market, shall attach and file with the Autorité des marchés financiers the half-yearly report provided for in the third paragraph of Article L. 232-7. This report contains the same information as that provided for in III of Article L. 451-1-2 of…

Article R232-17 of the French Commercial code

November 6, 2023

In the case provided for in the second paragraph of Article L. 232-12, the Board of Directors, the Management Board or the Executive Chairmen, as the case may be, are empowered to decide to distribute an interim dividend and to set the amount and date of the distribution.

Article R232-18 of the French Commercial code

November 6, 2023

The period of nine months from the end of the financial year, provided for in Article L. 232-13, may be extended by order of the president of the commercial court ruling on a petition, at the request of the managers, the board of directors or the management board, as appropriate.

Article R232-19 of the French Commercial code

November 6, 2023

As soon as the filing provided for in Article L. 232-21, the Registrar of the Commercial Court shall cause to be inserted in the Bulletin officiel des annonces civiles et commerciales a notice worded as follows: “The SNC….. having its registered office at…., whose unique identification number is…., has filed with the clerk of the commercial court of…., where it is registered in the trade and companies register, the annual…

Article R232-19-1 of the French Commercial code

November 6, 2023

For the application of the provisions of the last paragraph of I of article L. 232-21, a copy of the management report shall be delivered to any person, at his own expense, at the company’s registered office upon simple request. The cost of delivery may not exceed the cost of reproduction. The interested party is advised, at the time of his request, of the total amount of the fees to…

Article R232-20 of the French Commercial code

November 6, 2023

As soon as the filing provided for in Article L. 232-22, the Registrar of the Commercial Court shall cause to be inserted in the Bulletin officiel des annonces civiles et commerciales a notice worded as follows: “SARL… with its registered office at…, whose unique identification number is…., has filed with the clerk of the commercial court of…, where it is registered in the trade and companies register, the annual financial…

Article R232-20-1 of the French Commercial code

November 6, 2023

For the application of the provisions of the last paragraph of I of Article L. 232-22, a copy of the management report shall be delivered to any person, at his own expense, at the company’s registered office upon simple request. The cost of delivery may not exceed the cost of reproduction. The interested party shall be informed, at the time of his request, of the total amount of the fees…

Article R232-21 of the French Commercial code

November 6, 2023

As soon as the filing provided for in Article L. 232-23 has been made, the Registrar of the Commercial Court shall cause to be inserted in the Bulletin officiel des annonces civiles et commerciales a notice worded as follows: “The SA (or SCA or SAS or SE)…. with its registered office at…, whose unique identification number is…., has filed with the clerk of the commercial court of…, where it is…

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Article R232-8-2 of the French Commercial code

Article R232-11 of the French Commercial code

Article R232-13 of the French Commercial code

Article R232-17 of the French Commercial code

Article R232-18 of the French Commercial code

Article R232-19 of the French Commercial code

Article R232-19-1 of the French Commercial code

Article R232-20 of the French Commercial code

Article R232-20-1 of the French Commercial code

Article R232-21 of the French Commercial code

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BOOK II: Commercial companies and economic interest groupings.

Contact a French lawyer now

Contact a French Business Lawyer

Do you need French-law advice? Contact our Lawyers in France.

Our attorneys will contact you promptly within 24h. All information exchanged through this website will be communicated to attorneys only, and will remain confidential.

We Solve Legal & Tax Issues in France

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