As an exception to the provisions of articles L. 123-12 to L. 123-23, natural persons benefiting from the regime defined in article 50-0 of the General Tax Code may not prepare annual accounts. They keep a book showing the amount and origin of the revenue they receive from their professional activity. When their main business is to sell goods, objects, supplies and foodstuffs to be taken away or consumed on…
By way of derogation from Articles L. 123-12 to L. 123-23, the natural persons mentioned in the second paragraph of article L. 123-16-1 may not draw up a balance sheet and profit and loss account if they do not employ any employees and have registered their total and temporary cessation of activity with the Trade and Companies Register. The exemption no longer applies if the business is resumed, at the…
By way of derogation from articles L. 123-12 to L. 123-23, the legal entities mentioned in the second paragraph of article L. 123-16-1 may draw up an abbreviated balance sheet and an abbreviated profit and loss account when they do not employ any employees and when they have registered a total and temporary cessation of activity with the Trade and Companies Register. The derogation no longer applies if the business…
Any natural person or legal entity must, in order to exercise or have exercised by their spouse or agents an itinerant commercial or craft activity outside the territory of the municipality where their home or main establishment is located, make a prior declaration to the authority competent to issue the card mentioned in the fourth paragraph. The same applies to any person without a stable place of residence intending to…
In addition to officers and agents of the judicial police, the following are competent to record by official report the offences provided for by the decree mentioned in Article L. 123-31: 1° The deputy judicial police officers mentioned in 2° of Article 21 of the Code of Criminal Procedure; 2° Officials responsible for the control of markets and halls located within the territory of the municipality in which the itinerant…
The terms and conditions for the application of this section shall be laid down by decree in the Conseil d’Etat, in particular the conditions for the authorisation of the agents mentioned in 2° of Article L. 123-30 and the terms and conditions for the exercise of their powers. .
This section applies to relations between, on the one hand, companies and, on the other hand, State administrations, public administrative establishments of the State, local authorities, their groupings and their public administrative establishments, private persons entrusted with a public administrative service, bodies managing social protection schemes covered by the Social Security Code and the Rural and Maritime Fishing Code or mentioned in Articles L. 3141-32 and L. 5427-1 of the…
With the exception of the procedures and formalities required for access to and the exercise of regulated activities, any company complies with the obligation to declare its creation, the modification of its situation or the cessation of its activities to an administration, a person or a body mentioned in article L. 123-32 by filing a single dossier comprising the declarations it is required to make. This file is filed electronically…
In its relations with the administrations, persons or bodies mentioned in article L. 123-32, a company may not be required to give an identification number other than the unique number allocated under conditions laid down by decree. A specific identifier may be used in addition, in particular for certain activities subject to prior declaration or authorisation, under conditions laid down by decree. The company may not be required to mention…
When transmitted electronically, accounting documents shall be filed in accordance with the procedures laid down by decree in the Conseil d’Etat. .
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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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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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