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Bankruptcy Law

Auteur : Louis Vogel

Sommaire de l’ouvrage
  • Introduction

  • Part 5: Responsibilities and penalties

    • Title 3: Personal bankruptcy and other prohibition measures

      • Chapter 1: Sanctioned behavior

        • Section 1: Restrictive nature of the list

        • Section 2: Common system

          • I: Shortcomings attributable to individuals

          • II: Defects attributable to the sole trader

          • IV: Failures attributable to any person

            • A: Carrying on an activity in violation of a prohibition

            • B: Purchases with a view to resale at a loss or use of ruinous means

            • C: Undertaking disproportionate commitments on behalf of others

            • D: Preferential payment of a creditor

            • E: No cooperation with the procedure

            • F: Accounting infringements

            • G: Declaration of an assumed claim on behalf of a creditor

        • Section 4: Temporal element

1010. Accounting offenses

1 minute de lecture

The court may declare the personal bankruptcy, or prohibit the management , of any person mentioned in Article L. 653-1 who has concealed accounting documents, failed to keep accounts when required to do so by applicable legislation, or kept fictitious, manifestly incomplete or irregular accounts in accordance with applicable provisions . Initially, the Court of Cassation considered that the mere …

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