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BOOK II: Commercial companies and economic interest groupings.

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Article R233-16 of the French Commercial code

November 6, 2023

For the application of 2° of Article L. 233-17, the thresholds which must not be exceeded, under the conditions set out in this article, by the group formed by a company and the undertakings it controls are set as follows: 1° Balance sheet total: 24,000,000 euros; 2° Net turnover: 48,000,000 euros; 3° Average number of employees: 250. These figures are calculated globally for all the companies concerned using the method…

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Article D233-16-1 of the French Commercial code

November 6, 2023

I. – The threshold provided for in I of article L. 233-28-1 is that set out in I of article D. 232-8-1. II. – The threshold provided for in II of article L. 233-28-2 is that set out in II of article D. 232-8-1. III. – The threshold provided for in 2° of III of Article L. 233-28-2 is that set out in III of Article D. 232-8-1. III.

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Article R233-16-2 of the French Commercial code

November 6, 2023

For the purposes of preparing the income tax report referred to in Article L. 233-28-1, where the consolidating company and one of the controlled companies included in the consolidation, in accordance with Article L. 233-16, have activities which may be subject to income tax in the same tax jurisdiction, or where the consolidating company controls, within the meaning of that same article, several companies included in the consolidation which have…

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Article R233-19 of the French Commercial code

November 6, 2023

The notice sent to a company, pursuant to Article R. 233-17, is brought to the attention of shareholders by the report of the Board of Directors, the Management Board or the Executive Chairmen, as the case may be, and by that of the Statutory Auditors, at the next Ordinary General Meeting. Any disposal of shares by a company pursuant to articles L. 233-29 and L. 233-30, is brought to the…

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Article R234-1 of the French Commercial code

November 6, 2023

In sociétés anonymes, the information provided for in the first paragraph of Article L. 234-1 concerns any fact that the statutory auditor identifies when examining the documents provided to it or any fact of which it becomes aware during the performance of its assignment. This information is provided without delay, by registered letter with acknowledgement of receipt. The Chairman of the Board of Directors or the Executive Board shall reply…

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Article R234-2 of the French Commercial code

November 6, 2023

The statutory auditor’s invitation to the board of directors or the supervisory board to deliberate provided for in the second paragraph of Article L. 234-1 is made by registered letter with acknowledgement of receipt within eight days of the reply from the Chairman of the Board of Directors or the Management Board, or the acknowledgement of the absence of a reply within the time limits provided for in the second…

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Article R234-4 of the French Commercial code

November 6, 2023

When, pursuant to the last paragraph of Article L. 234-1, the statutory auditor shall inform the president of the court of the steps he has taken; this information shall be sent without delay by registered letter with acknowledgement of receipt. The letter must include a copy of all documents that are useful for informing the president of the court and a statement of the reasons that led him to note…

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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396

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Linkedin

is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396

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