By way of derogation from article R. 123-174, the persons mentioned in articles L. 123-25 and L. 123-28 may record receipts and payments in their accounts using the transaction date shown on the statement sent to them by a credit institution.
Notwithstanding Article R. 123-176, the persons mentioned in articles L. 123-25 to L. 123-27 and in the second paragraph of article L. 123-16-1 may centralise these entries every three months.
The book mentioned in article L. 123-28 distinguishes cash payments from other payments and indicates the references of the supporting documents. The register referred to in the same article shall show details of purchases in chronological order, distinguishing between cash payments and indicating the references of the supporting documents. Documents in electronic form may take the place of the book and register referred to in article L. 123-28; in this…
The persons mentioned in articles L. 123-25 to L. 123-28 are exempt from providing evidence of incidental overheads where such exemption is granted for tax purposes. They may also record expenses relating to fuel consumed during business travel on a flat-rate basis, in accordance with a scale published each year by the tax authorities. .
Notwithstanding the provisions of 1° to 5° of article R. 123-178, individuals placed by option or by operation of law under the simplified real tax regime provided for in article 302 septies A bis of the French General Tax Code may determine: 1° The inventory value of goods in stock by applying to the selling price of these goods at the balance sheet date an allowance corresponding to the margin…
I.-The transactions modifying the structure of the balance sheet mentioned in article L. 123-28-1 are: 1° A significant cash inflow or outflow; 2° The allocation to or reversal of a provision for liabilities and charges. II.-The transactions modifying the structure of the balance sheet mentioned in article L. 123-28-2 include the transactions mentioned in I as well as the following transactions: 1° Capital increases and reductions; 2° Dividend distributions. III.-The…
I. – The following professions remain subject to the regulations applicable to them: 1° Commercial agents mentioned in articles L. 134-1 et seq; 2° Persons carrying out the activity of press salesman and peddler mentioned in article 22 of law no. 91-1 of 3 January 1991 tending to develop employment through training in companies, aid for social and professional integration and the reorganisation of working hours, for the application of…
Any person subject to registration in the Trade and Companies Register shall make the declaration provided for in Article L. 123-29 with the competent territorial chamber of commerce and industry. Any person subject to registration in the National Register of Companies as a business in the trades and crafts sector shall make this declaration to the competent regional chamber of trades and crafts even though they would be registered in…
The declaration provided for in Article L. 123-29 is sent by registered letter with acknowledgement of receipt or delivered against receipt. If the application is incomplete, the regional chamber of commerce and industry or chamber of trade and craft notifies the interested party of the list of missing documents within fifteen days of receipt. From receipt of the complete declaration file, a card known as a “carte permettant l’exercice d’une…
The declaration provided for in Article L. 123-29 is renewed every four years, in accordance with the same procedure as that set out in Article R. 123-208-2. However, in the event of renewal of the card, the deadline for issuing the new card is fifteen days from receipt of the complete declaration file. The holder of the card notifies the regional chamber of commerce and industry or chamber of trades…
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75001, Paris France
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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