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Article L123-35 of the French Commercial code

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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Original in French 🇫🇷
Article L123-35

Lorsqu’ils sont transmis par voie électronique, les documents comptables sont déposés selon des modalités fixées par décret en Conseil d’Etat.

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