Discover at a glance the ins and outs of article L145-4 of the commercial code. An essential article to know to better understand commercial rental relations in France. Interpretation of article L145-4 Article L145-4 of the French Commercial Code governs the provisions concerning commercial leases. This section of the law is essential […]
What is article L145-4 of the commercial code? Read more "
In order to form a company, future partners or shareholders will have to undertake actions and incur expenses in favor of the future entity. Thus, they will have to pay the costs of publication in the legal notices journal, open a professional bank account, purchase equipment and pay court registry fees. THE
Acts performed on behalf of the company being formed Read more "
When the operation of partner current accounts is not regulated in the statutes or in a separate document unanimously approved by the partners, it is possible to govern it with a partner current account agreement signed between the company and the person in question. In the absence of provisions on the operation of current accounts
The partner current account agreement Read more "
When a company encounters difficulties, the partners can waive their debt in favor of the company, often accompanied by a return to better fortunes clause. This operation allows the company to reduce the amount of its debts and improve its equity. Read this article on the waiver of partners’ debt
Abandonment of partner current account Read more "
We covered the operationality of the partner current account in a previous article and discussed in particular the reimbursement of contributions. Here we discuss in more detail the terms of restitution of the associate current account. We studied the operation of the associate current account in a previous article and notably mentioned the reimbursement of contributions. We
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In our article on how the partner current account works, we explained that sums contributed to a company through partner current accounts can be remunerated. In this article, discover the operating rules and tax treatment of interest paid on associate current accounts. We covered in our article
Remuneration of partner current accounts Read more "
We mentioned in one of our articles on the operation of the partner current account that contributions can be reimbursed to partners at any time if the financial situation of the company allows it. Two circumstances can make this impossible: the reimbursement conditions that the partners have defined: deadline, schedule, etc. a
Blocking the partner's current account Read more "
Contributions into a partner's current account are a financing alternative to a contribution in share capital. These funds are repayable and can be remunerated with a fixed interest. However, the use of an associate current account does not give rise to social rights. Here are the rules for the associate current account. Requirements to open an account
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To constitute a commercial enterprise, each partner must make a payment into the share capital. Depending on the legal type of the organization, specific rules and formalities must be followed. The benefits provided by the different types of commercial companies All types of commercial companies (SARL, SAS, SA and SNC among others) allow
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When developing the rules for a company with several partners, particular attention must be paid to the regulation of transfers of securities. Various statutory clauses can be provided to govern transfers of securities: approval clause, right of pre-emption, commitment of inalienability, etc. What is the point and what means to limit transfers of securities of a
Supervision of securities transfers in the drafting of the articles of association Read more "
