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.
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…
The period provided for in the last paragraph of Article L. 233-29 is one year from the date of the disclosure made pursuant to I of Article L. 233-7.
The periods provided for in the second and fourth paragraphs of Article L. 233-30 are one year from the date on which the shares that the company is obliged to dispose of entered its assets.
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…
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…
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…
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…
In companies other than sociétés anonymes, the request for explanations provided for in Article L. 234-2 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 duties. This request shall be sent without delay by registered letter with acknowledgement of receipt. The manager responds by registered letter with acknowledgement of receipt within…
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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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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