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French Commercial code

French Commercial code

Article L232-18 of the French Commercial code

November 8, 2023

In joint stock companies, the Articles of Association may provide that the General Meeting called to approve the financial statements for the financial year may grant each shareholder, in respect of all or part of the dividend or interim dividend distributed, an option between payment of the dividend or interim dividend in cash or in shares. Where there are different classes of shares, the General Meeting called to approve the…

Article L232-19 of the French Commercial code

November 8, 2023

The issue price of shares issued under the conditions provided for in Article L. 232-18 may not be less than the par value. In companies whose shares are admitted to trading on a regulated market, the issue price may not be less than 90% of the average of the prices quoted over the twenty trading sessions preceding the date of the decision to make the shares available for distribution, less…

Article L232-20 of the French Commercial code

November 8, 2023

The request for payment of the dividend in shares, accompanied, where applicable, by the payment provided for in the second paragraph of article L. 232-19 must be carried out within a period set by the General Meeting, which may not exceed three months from the date of the said General Meeting. The capital increase is completed solely as a result of this request and, where applicable, this payment and does…

Article L232-21 of the French Commercial code

November 8, 2023

I. – General partnerships all of whose partners with unlimited liability are limited liability companies or joint stock companies are required to file at the court registry, for annexation to the register of commerce and companies, within one month of the approval of the annual accounts by the ordinary meeting of the partners or within two months of such approval where such filing is made by electronic means:

Article L232-22 of the French Commercial code

November 8, 2023

I. – Every limited liability company is required to file with the court registry, for inclusion in the register of commerce and companies, within one month of the approval of the annual accounts by the ordinary meeting of shareholders or by the sole shareholder or within two months of such approval when such filing is made by electronic means: 1° The annual financial statements and, where applicable, the consolidated financial…

Article L232-23 of the French Commercial code

November 8, 2023

I. – Every joint-stock company is required to file with the court registry, to be appended to the register of commerce and companies, within one month of the approval of the annual accounts by the general meeting of shareholders or within two months of such approval when such filing is made by electronic means: 1° The annual financial statements, the management report, the statutory auditors’ report on the annual financial…

Article L232-24 of the French Commercial code

November 8, 2023

The registrar, when he finds that the filing provided for in I of Articles L. 232-21 to L. 232-23 has not been made, shall inform the president of the commercial court so that he may apply Article L. 123-5-2 or of II of l’article L. 611-2 as well as the State representative in the département.

Article L232-25 of the French Commercial code

November 8, 2023

When filing in accordance with I of articles L. 232-21 to L. 232-23, companies meeting the definition of micro-enterprises within the meaning of article L. 123-16-1, with the exception of the companies referred to in Article L. 123-16-2 and those whose business consists of managing equity interests and transferable securities, may declare that the annual accounts they file will not be made public. When the same filing is made, companies…

Article L232-26 of the French Commercial code

November 8, 2023

When micro-enterprises make use of the option provided for in Article L. 232-25, the statutory auditors’ report is not made public. When small and medium-sized companies make use of the option provided for in the same Article L. 232-25, the documents made public are not accompanied by the statutory auditors’ report. They shall include a statement specifying whether the statutory auditors have certified the accounts without qualification, with qualification, whether…

Article L233-1 of the French Commercial code

November 8, 2023

Where one company owns more than half of the capital of another company, the latter shall be deemed, for the purposes of sections 2 and 4 of this chapter, to be a subsidiary of the former.

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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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