Failure to comply with the filing obligations set out in articles L. 232-21 to L. 232-23 is punishable by the fine provided for in article 131-13 of the Penal Code for fifth-class offences. In the event of a repeat offence, the applicable penalty is that set out in article 131-13 (V) of the French Penal Code for fifth-class offences committed as a repeat offence. .
Any breach of the provisions of Article R. 237-1 is punishable by the fine provided for in 5° of l’article 131-13 du code pénal pour les contraventions de la cinquième classe.
The economic interest group ceases to be subject to the obligation to appoint a statutory auditor pursuant to the provisions of the third paragraph of Article L. 251-12 if it has fewer than one hundred employees during the two financial years preceding the expiry of its term of office.
The provisions of articles R. 232-2 to R. 232-7 are applicable to the economic interest group. However, the documents mentioned in article R. 232-3 as well as the reports mentioned in Article R. 232-4 are drawn up by the directors to whom the statutory auditor communicates his observations, if any. When the statutory auditor requests by registered letter with acknowledgement of receipt that his report provided for in article R….
The information provided for in Article L. 251-15 that the statutory auditor sends to the directors relates to any fact that he or she identifies when examining the documents provided to him or her or any fact of which he or she becomes aware during the performance of his or her assignment. The directors shall reply by registered letter with acknowledgement of receipt within fifteen days of receiving the above-mentioned…
The public prosecutor is competent to refer the matter to the judicial court or the commercial court, as appropriate, pursuant to Article 32-1 of Regulation (EEC) No 2137/85 of the Council of the European Communities of 25 July 1985 on the establishment of a European Economic Interest Grouping.
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75001, Paris France
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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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