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Article L526-31 of the French Commercial code

Subject to articles L. 223-9, L. 225-8-1 and L. 227-1, when the business assets contributed to a company contain assets constituting a contribution in kind, a contribution auditor shall be appointed.

Original in French 🇫🇷
Article L526-31

Sous réserve des articles L. 223-9, L. 225-8-1 et L. 227-1, lorsque le patrimoine professionnel apporté en société contient des biens constitutifs d’un apport en nature, il est fait recours à un commissaire aux apports.

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