In order to carry out the verification provided for in V of Article L. 225-102-1, the independent third-party body shall obtain a certificate of accreditation issued by the Comité français d’accréditation (COFRAC) or by another body that is a signatory to the multilateral European agreement adopted within the framework of the European coordination of accreditation bodies (EA).
To issue the opinion referred to in a of II of Article R. 225-105-2, the independent third-party body shall examine the information referred to in I of Article R. 225-105. Where applicable, it shall indicate the missing information and the information mentioned in 2° and 3° of I of Article R. 225-105 that has been omitted without the explanations provided for in the sixth paragraph of I of the same…
I. – In order to issue its reasoned opinion referred to in a of II of Article R. 225-105-2, the independent third-party body shall ensure that the company has put in place collection processes to ensure the completeness and consistency of the information to be included in the statement. If it identifies any irregularities in the course of its work, it shall describe them. To this end: – it identifies…
In respect of the due diligence it has carried out to conduct its assignment, the independent third-party body shall present: a) Proof of its accreditation; b) The work performed, the scope covered and, for quantitative data, the coverage rates of the information tested; c) (Deleted); d) The resources deployed and the timetable and duration of its engagement; e) The number of interviews that were conducted; f) The scope of its…
I.-The information provided for in II of Article L. 232-6 shall be presented in accordance with the methods set out below or those relating to the declarations referred to in Parts B and C of Section III of Annex III to Directive 2011/16/EU of the European Parliament and of the Council of 15 February 2011. The report shall specify which of these two methods was used. II.-Turnover includes transactions with…
The currency used for the corporate income tax report provided for in Article L. 232-6 is that used to prepare the company’s annual financial statements.
The currency used for the corporate income tax report referred to in Article L. 233-28-1 is the currency used for the preparation of the consolidated financial statements of the company to which the report relates. The currency used for the corporate income tax report referred to in Article L. 233-28-1 is the currency used for the preparation of the consolidated financial statements of the company to which the report relates….
The percentage provided for in article L. 233-8 is set at 5%.
The prior declaration of a liquidation sale, provided for in article L. 310-1, shall mention the identity or corporate name of the seller, the name, address and unique identification number of the commercial establishment concerned, as well as the reason, start date and duration of the liquidation. It shall be signed by the seller or by a person authorised to represent him. This declaration shall be drawn up in accordance…
The declaration shall be accompanied by the following documents: 1° Any document justifying, according to the reason for the request, the prospect of a cessation of trade, a seasonal suspension, a change of activity or a substantial change in operating conditions and, in particular, in the case of planned works, the corresponding estimate(s); 2° A detailed inventory of the goods concerned by the liquidation operation including at least the following…
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is a Registered Trademark of
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182, rue de Rivoli
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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