Article R123-301 of the French Commercial code
The Registrar shall transmit to the keeper of the National Register of Companies the accounting documents provided for in 3° and 4° of Article R. 123-266 and in 3° of Article R. 123-251, which have not been filed electronically, as in the case of automatic registration and as specified in the second paragraph of Article R. 123-83. Where the filing of accounting documents is accompanied, pursuant to article R. 123-111-1,…