Key Benefits:
The President of the Republic,
On the report of the Prime Minister and the Minister of Economy, Finance and Industry,
Given the Constitution, including Article 38;
Due to the trade code;
Given the Labour Code;
In view of the law of 28 May 1858 on wholesale public sales of goods;
Given the amended Act No. 46-1173 of 23 May 1946 on the regulation of conditions of access to the hairdresser's profession;
Given the Law No. 2002-73 of 17 January 2002 as amended social modernisation;
In view of Act No. 2003-591 of 2 July 2003 empowering the Government to simplify the law, in particular Articles 2, 27 and 36;
In view of Order No. 45-2138 of 19 September 1945 Modified by the institution of the order of experts-accountants and regulating the title and profession of public accountant;
Having regard to Order No. 45-2658 of 2 November 1945 concerning the conditions of entry and residence of foreigners in France ;
Given Order No. 2000-912 of September 18, 2000, on the Legislative Part of the Commercial Code;
Seeing the Referral to the General Council of Saint-Pierre-et-Miquelon dated January 22, 2004;
Seeing the Referral to the General Council of Mayotte As of January 23, 2004;
Given the Referral to the Government of New Caledonia as of January 22, 2004;
Seeing the Referral to New Caledonia as of January 22, 2004;
Seeing the Referral to the Territorial Assembly of Wallis and Futuna Islands as of 20 January 2004;
The Council of State heard;
The Council of Ministers heard,
Orgives:
I. -The trade code is thus amended:
1 ° Article L. 122-1 is replaced by the following provisions:
" Art. L. 122-1. -A foreigner may not engage in a commercial, industrial or craft profession on French territory under conditions that make it necessary to register or mention it in the Register of Commerce and Companies or the Register of Trades without Have previously been authorised by the prefect of the department in which he intends to exercise his activity for the first time. "
2 ° In the I and at 1 ° and 2 ° of II of Article L. 122-3, the words:" Or a State Party to the Agreement on the European Economic Area " Are replaced by the words: " , of a State Party to the Agreement on the European Economic Area or of a Member State of the Organisation for Economic Co-operation and Development
. -Any person in possession of a special identity card marked " Merchant " On the date of publication of this order shall be exempted from the authorisation provided for in Article L. 122-1 of the Commercial
. -The second sentence of the first paragraph of Article 17 of the Order of 2 November 1945 is replaced by the following provisions:
" Holders of the resident card are exempted from the authorisation provided for in Article L. 122-1 of the Commercial Code.
I. -The aforementioned Law of 23 May 1946 is thus amended:
1 ° Article 3 is replaced by the following provisions:
" Art. 3. -Every hairdressing company and each of its establishments shall be placed under the effective and permanent control of a professionally qualified
. Similarly, professional hairdressing activity in the home of individuals must be carried out by a qualified person." ;
2 ° In the first paragraph and 3 ° of Article 3-1, the word: " Diploma " Is replaced by the word: " Qualification " ;
3 ° I of Article 5 is replaced by the following:
" I.-Is liable to a fine of EUR 7 500 for exercising the profession of hairdresser in disregard of the provisions of Article 3. ' ;
4 ° Article 6 is replaced by the following:
" Art. 6. -A decree of the Council of State lays down the conditions for the application of this Law, in particular:
" (a) Registered diplomas and qualifications which justify the qualification provided for in Article 3;
(b) Cases in which hairdressers may, under certain conditions, be exempted from the qualification provided for in Article 3
This decree may also determine the conditions under which persons who do not possess the diplomas or registered titles mentioned in the a may be authorised to exercise the profession of hairdresser in the light of the experience They have acquired.
" This Decree shall also lay down the rules applicable to the apprenticeship of the hairdresser profession and the educational institutions, as well as the qualifications necessary for the teaching of the hairdresser's profession. ' ;
5 ° Articles 1, 2, 3-2 and 4 are repealed.
II. -Persons who have obtained validation by the National Commission for the hairdressing of their professional capacity in accordance with the provisions of the third paragraph of Article 3 of the Act of 23 May 1946 referred to in its earlier draft Law of 17 January 2002 referred to above shall be deemed to fulfil the conditions of professional qualification mentioned in this Article. The same applies to persons in respect of which a decision of the Council of State notified subsequent to the entry into force of the Act of 17 January 2002 annulled for manifest error of assessment a refusal by the National Commission of the Hairdressing
I. -Article L. 322-8 of the Commercial Code is replaced by the following provisions:
" Art. L. 322-8. -Sworn brokers may, without the authorization of the Commercial Court, proceed with the voluntary sale of goods in bulk. However, an authorization is required for goods such as transport equipment, weapons, ammunition and parts thereof, articles of art, collectors' items, antiques and other second-hand goods, the list of which is fixed By the custody of the seals, the Minister of Justice, and the Minister responsible for trade. "
II. -The second paragraph of Article 1 of the aforementioned Law of 28 May 1858 and the 1 ° of III of Article 4 of the Order of 18 September 2000 shall be repealed
Sections L. 751-13 and L. 795-1 of the Labour Code are repealed
I. -The order of 19 September 1945 is thus amended as follows:
1 ° Article 2 is thus amended:
(a) In the third paragraph, after the words: Of undertakings' shall be inserted words: ' And organizations " ;
(b) After the fourth paragraph, a paragraph shall be inserted as follows:
" The public accountant may also accompany the creation of an undertaking in all its accounting or economic and financial aspects. ' ;
2 ° 1 of II of Article 3, after the words: " Member State of the European Community " Are added the words: " Or another State Party to the Agreement on the European Economic Area " ;
3 ° Article 5 is supplemented by a second paragraph as follows:
" The accounting experts employed by a management and accounting association may, under the same conditions, take charge of trainee accountants to ensure their professional training. The association is required to pay these trainees." ;
4 ° The I of Article 7 is thus amended:
(a) In the first paragraph, after the words: " Of public limited-liability companies' shall be inserted in the words' , simplified stock companies " ;
b) At 1 °, after the words: " "Public limited-liability companies" shall be inserted as follows: And corporations with simplified shares " ;
c) At 3 °, after the words: " The public call for savings shall be allowed only ", shall be inserted: In public limited liability companies and " ;
d) The second paragraph of 6 ° is replaced by the following:
" The provisions of the second paragraphs of Articles L. 225-22 and L. 225-85 of the Commercial Code shall not apply to listed companies. ' ;
5 ° restored an article 7 ter thus written:
" Article 7b. -I.-The activity of accounting expertise may also be carried out in management and accounting associations, which are not members of the order of accountants.
" These associations are intended to provide the benefits provided for in Articles 2 and 22, and in particular to provide management advice and assistance to all their members. They are set up at the initiative of chambers of commerce and industry, chambers of commerce or chambers of agriculture, or professional organisations of industrialists, traders, craftsmen or farmers
No association can be entered in the table if it has fewer than three hundred members when applying for registration.
" The associations which are the subject of the accountancy activity are the only bodies entitled to use the name "management and accounting association.
" The directors and directors of such associations must justify, in accordance with the conditions laid down in the decree referred to in Article 84 bis, that they have met their tax and social
. The resources of these associations consist of contributions and remuneration for services rendered, paid by members and, where appropriate, public
. Such associations shall not hold financial holdings in undertakings of any kind with the exception of those which have as their object the activities referred to in Article 2 and the seventh paragraph of Article 22. This detention must not be their primary object.
" II. -Management and accounting associations shall be subject to the laws and regulations relating to the profession of public
. Their activity shall be subject to control under the conditions laid down by the decree referred to in Article 84 bis.
" Any participant who knowingly makes a request for work or activities contrary to the ethics of the order of the accountants must be excluded from the association. If it is not excluded, the committee referred to in Article 49a may be seized by any employee of the association listed in the table of the order of accountants. ' ;
6 ° Article 12 is thus amended:
(a) In the first paragraph, after the words: " Of another public accountant "shall be inserted the words:" , of a management and accounting association " ;
(b) The third paragraph is replaced by the following:
" The accounting experts and the employees referred to in Article 83 b and Article 8c quater shall, in all cases, take responsibility for their work and activities. The own liability of the member companies of the order and of the management and accounting associations shall leave the personal responsibility of each expert-accountant or employee referred to in Article 83 b and Article 8c (c. Of the work he or she carries out on behalf of such companies or associations. The work and activities must be accompanied by the personal signature of the public accountant or employee as well as the visa or social signature." ;
7 ° Article 17 is thus amended:
(a) In the first paragraph, after the words: " Legal persons, "shall be inserted the words:" Authorised trainee accountants, management and accounting associations and employees referred to in Article 83 (b) and Article 8c (c) " ;
(b) In the last sentence of the second paragraph, the words: " Each member of the order " Are replaced by the words: " Each of the persons referred to in the preceding paragraph " ;
8 ° Article 18 is thus amended:
(a) The second sentence of the second subparagraph is replaced by the following: " The companies referred to in Article 7 are the only companies entitled to use the designation of "accounting firm." ;
(b) In the last paragraph, the words: " And companies recognized by the order " Are deleted;
9 ° Article 19 is replaced by the following:
" Art. 19. -Are fixed by decree:
" 1 ° The maximum number of employed accountants whose services may be used by a member of the order, a natural person, or by an employee of a management and accounting association authorised to practice the profession under Articles 83 Ter or 83c;
" 2 ° The proportion between the number of employed accountants whose services may be used by a member company of the order and the number of members of the order, partners or employees, exercising in an effective and regular manner within the same Company;
" 3 ° The proportion between the number of employed accountants whose services may be used by a management and accounting association and the number of members of the order or employees authorised to practice the profession under Articles 83 Ter or 83 quater, exercising in an effective and regular manner within that association.
" Intern accountants are not included in the calculation of these ratios.
" This Decree shall also lay down the conditions under which employees of management and accounting associations previously designated as responsible for the accounting services of an approved management centre and authorised within the framework of The authorisation provided for in Article 1649 (c) of the General Tax Code may be taken into account in assessing the respect, in those associations, of the ratios referred to in the 1 ° and 3 °. ' ;
10 ° Article 20 is thus amended:
(a) In the first paragraph, after the words: " Company of accounting expertise ' shall be inserted the words: ' Management and accounting association or association " ;
(b) The fifth paragraph is replaced by the following:
" No one shall, at the expiry of the period provided for in the third subparagraph of Article 4a, be authorised to use the title of 'authorised trainee accounting officer', subject to the penalties provided for in Article 433-17 and Article 433-25 of the Criminal Code. ' ;
(c) The last paragraph is deleted;
11 ° Section 21 is amended as follows:
(a) In the first paragraph, after the words: " The accounting experts shall be inserted the following words: " The employees referred to in Article 83 (b) and Article 83 (c) ;
(b) After the second subparagraph, a paragraph shall be inserted as follows:
" The members of the Enrollment Commission referred to in Article 42 bis and the Disciplinary Committee referred to in Article 49a, as well as the persons mentioned in the fifth paragraph of Article 7b, shall be bound by professional secrecy Under the same conditions." ;
12 ° Article 22 is thus amended:
(a) In the first paragraph, the words: " The order member functions are incompatible " Are replaced by the words: " The accountancy activity is incompatible " And the words: " Its independence " Are replaced by the words: " The independence of the person exercising it " ;
(b) In the second paragraph, the words: " Or in a society recognized by the order " Are replaced by the words: " , in a member of the national company of auditors or in a management and accounting association " ;
(c) In the fifth paragraph, the words: To companies recognized by it " Are replaced by the words: " The management and accounting associations and their employees referred to in Article 83 (b) and Article 8c (c) ' ;
(d) In the last sentence of the sixth paragraph, the words: " Of corporations " Are replaced by the words: " Accounts " And the words: " By the Commercial Companies Act " Are replaced by the words: " In Book VIII of the Commercial Code " ;
(e) In the seventh paragraph, after the word: " ", is inserted the word:" , social " ;
(f) In the ninth paragraph, after the words: " The members of the order ' shall be inserted the words: ' And the directors, directors and employees of the management and accounting associations, and the words: " Articles 2 and 8 " Are replaced by the words: " In Article 2 " ;
13 ° Article 23 is replaced by the following:
" Art. 23. -The conditions under which the members of the order, the management and accounting associations and the councils of the order may resort to promotion actions shall be specified by the decree referred to in Article 84 (a)." ;
14 ° Article 26 is thus amended:
1 ° The I is thus amended:
(a) In the first paragraph, after the words: " Member State of the European Community " Are inserted the words: " Or another State Party to the Agreement on the European Economic Area, "after the words:" A study cycle " Is inserted the word: " Post-secondary " And the words: " "Same level" Are replaced by the words: " Equivalent level " ;
b) The 1 ° is replaced by the following:
" 1 ° To be the holder of the diploma, certificate or other title permitting the exercise of the profession in a Member State of the European Community or in another State Party to the Agreement on the European Economic Area, issued either by the authority Competent authority of that State and penalising training acquired on a preponderant basis in the European Economic Area or by a third country, provided that a certificate from the competent authority of the Member State of the Community is provided European Economic Area or Party to the Agreement on the European Economic Area which has recognised the diploma, certificate or other title, certifying that its holder has, in that State, a professional experience of at least three years; "
(c) At 2 °, after the words:" Member State " Are inserted the words: " The European Community or in another State Party to the Agreement on the European Economic Area ' And the words: " Of this Member State " Are deleted;
d) After 2 °, the following paragraph is inserted:
" However, the requirement of two years' professional experience is not required where the training title (s) held by the applicant penalise a regulated training directly oriented towards the accounting profession. ' ;
2 ° The first paragraph of II is replaced by the following: " Unless the knowledge acquired in the course of his professional experience is such as to render such an audit unnecessary, the person concerned shall submit to an aptitude test: ;
15 ° Article 27 is thus amended:
1 ° In the first subparagraph, the words: " Non-member of the European Community " Are replaced by the words: " Which is not a member of the European Community or a party to the Agreement on the European Economic Area " ;
2 ° In the second paragraph, the words: " Budget officer " Are replaced by the words: " Responsible for the economy " ;
3 ° In the last paragraph after the words: " Member of the European Community " Are inserted the words: " Or part of the Agreement on the European Economic Area ' ;
16 ° Article 31 is thus amended:
(a) In the first paragraph, before the words: " The Regional Council "shall be inserted the words:" Subject to the provisions of Article 42 bis, " ;
b) At 1 °, the words: " Professional accountancy and accounting professions " Are replaced by the words: " The profession of public accountant; "
(c) At 7 °, after the words:" Members of the order ' shall be inserted the words: ' And the natural persons subject to its supervision and disciplinary control " ;
d) At 8 °, the words: " Professions " Are replaced by the words: " The profession " ;
(e) In the twelfth paragraph, after the words: " Members of the order " Are inserted the words: " And natural persons subject to its supervision and disciplinary control." ;
17 ° An article 42 bis reads as follows:
" Article 42 bis. -A national commission is hereby established with the Higher Council of the Order of Accounting Experts to decide on the registration of the management and accounting associations in the table and to keep the list of such associations
The Commission shall act in accordance with the conditions of time and appeal provided for in Article 42
It monitors the exercise of accounting expertise activity in associative form.
" The procedure for the appointment and operation of the committee shall be determined by decree." ;
18 ° In Article 48, the words: " And the list referred to in Article 40 " Are deleted;
19 ° An article 49 bis reads as follows:
" Article 49 bis. -It is hereby established with the Higher Council of the Order of Accounting Experts a national commission responsible, at first instance, for the discipline of management and accounting
. The commission is composed of:
" 1 ° D' un president designate par le premier presiding de la Cour d' appel de Paris parmi les magistrates en activité ou honorary de la cour;
" 2 ° Four members of regional councils appointed by the Higher Council of the Order of Accountants at each renewal;
" 3 ° Four representatives of the management and accounting associations appointed by their federations, the list of which shall be fixed by the order of the Minister responsible for the budget
The term is four years renewable once.
" An alternate chairperson and alternate members shall be appointed on the same terms.
" The conditions for the appointment and operation of this committee shall be determined by the decree referred to in Article 84a." ;
20 ° After the fifth paragraph of Article 50, a paragraph shall be inserted as follows:
" The National Disciplinary Board shall decide on the decisions taken by the committee referred to in Article 49a. In this case, one of the members of the Higher Council of the Order of Accountants shall be replaced by a representative of the management and accounting associations appointed by the federations referred to in Article 49a (3)." ;
21 ° Section 53 is amended as follows:
(a) In the first paragraph, after the words: " Regional Chamber of Discipline ' shall be inserted words: ' Or the commission provided for in Article 49a " ;
b) At 1 °, the words: " Before the Disciplinary Chamber " Are deleted;
c) 3 ° and 4 ° become 4 ° and 5 °;
d) It is inserted a 3 ° so written:
" 3 ° Suspension for a suspended fixed term; "
(e) After 5 °, a paragraph shall be inserted as follows:
" In addition, for management and accounting associations, the Commission may also revoke the term of office of one or more officers or directors." ;
(f) After the sixth paragraph, two sub-paragraphs are inserted;
" Without prejudice to the provisions of the first paragraph of Article 54, disciplinary proceedings may, as an ancillary sanction, order the advertising, without its reasons, of any disciplinary penalty in the professional
. The stay decided under the 3 ° does not extend to the ancillary measures taken pursuant to the seventh, eighth and ninth subparagraphs above. If, within the period of five years from the date of the sentence, the member of the order or association of management and accounting has committed an offence or a fault which has led to the delivery of a new disciplinary penalty, it shall cause The execution of the first sentence without confusion with the second." ;
(g) In the first sentence of the seventh paragraph, after the words: " The members of the order "are added the words:" And management and accounting associations " ; in the second sentence of the same paragraph, after the words: " Members of the order ", are added the words:" Or the management and accounting associations involved ", and after the words:" To the members of the order ", are added the words:" Or management and accounting associations " ;
(h) In the eighth and ninth paragraphs, after the words: " The member of the order "shall be inserted the words:" The management and accounting association " ;
22 ° In the second paragraph of Article 54, after the words: " The regional councils of the order ", shall be inserted as follows: And, in the case of management and accounting associations, to the committee referred to in Article 42 bis. ' ;
23 ° In the first paragraph of Article 56, the words: And Chartered Accountants " Are deleted and the words: " Minister of Economy and Finance " Are replaced by the words: " Minister responsible for the economy " ;
24 ° In Title V, after Article 58, Article 59 and Article 60 thereof shall be
: Art. 59. -The authority of the management and accounting associations shall be exercised by the Minister responsible for the economy
A Government Commissioner who represents the Minister responsible for the economy shall be appointed to the committees referred to in Articles 42 bis and 49a. He attends the meetings of these commissions.
" It has the power to introduce before the committee referred to in Article 49a any action against the management and accounting
. It may also refer any decision of the aforementioned commissions to the competent appeal
. Art. 60. -The rules of procedure of the order of the higher order shall be subject to the approval of the Minister responsible for the economy and the minister responsible for higher education. ' ;
25 ° After Article 82, is reinstated an Article 83 and inserted Articles 83 bis, 83 ter, 83 quater and 83 quinquies thus drafted:
" Article 83. -The approved and authorised management centres referred to in Article 1649c D of the General Tax Code, mentioned in II to IV of Article 1649c D, shall have a period of three years from the date of publication of the decree referred to in Article 42 bis to request the The commission provided for in this article is the inclusion in the table of management and accounting associations resulting from their transformation. In the case of an appeal against a decision of the Commission, the national committee of the table shall sit in an enlarged body set by the decree referred to in Article 45
The condition of registration provided for in the third paragraph of Article 7 ter shall not apply.
" Associations registered under this Article shall be subject to the conditions of supervision provided for in Article 19 only five years after the date of publication of Order No. 2004-279 of 25 March 2004 on simplification and adaptation Conditions for carrying out certain professional activities.
" Article 83 bis. -Employees of approved and authorised management centres may apply to the committee referred to in Article 42 bis to be entered in the table as accounting experts, if they meet the following conditions:
" 1 ° Be forty-five years old at the date of publication of the decree referred to in article 42 bis;
" 2 ° To be the holder of a title or diploma certifying a level corresponding to a minimum of four years of higher education, issued either by the State or by a university or higher education institution;
" 3 ° Having, on the date of publication of the decree referred to in Article 42 bis, exercised for ten years a responsibility for the supervision of an accounting service of an approved management centre and authorised or having been in the same designated period as Responsible for the accounting services of an approved management centre and authorised in the context of the authorisation provided for in Article 1649 quater D of the General Tax Code;
4 ° Complete the requirements of 1 °, 2 ° and 3 ° of II of Article 3 and meet their tax
. Candidates shall have a period of twelve months from the publication of the decree referred to in Article 42 bis to submit their application, after informing their employer
Art. 83 ter. -Approved management centres shall propose to the committee referred to in Article 42 bis, within two years of the publication of the decree referred to in that Article, to authorise the exercise of the profession wholly or in part of those of Employees who fulfil the conditions laid down in the 3 ° and 4 ° of Article 83 bis as well as one of the two conditions laid down in the 1 ° and 2 ° of that same
. Article 83 quater. -Where an employee of an approved and authorised management centre has not been included in the table pursuant to Articles 83 bis or 83 ter, the Centre shall request the committee referred to in Article 42 bis, no later than three years from the date of the Date of publication of the decree referred to in that article, to authorise the exercise of the profession of public accountant one of its employees, exercising a responsibility to supervise an accounting service or appointed as the person responsible for the services Accounting in the context of the authorisation provided for in Article 1649c D of the General Tax Code, and which fulfils the conditions laid down in the 4 ° of Article 83 bis.
" In the year of entry to the table, these employees shall, on pain of cancellation, undergo a training cycle and pass tests, in accordance with agreed terms and conditions.
" Article 83 quinquies. -The committee provided for in Article 42 bis and the national committee of the table shall rule on applications submitted pursuant to Articles 83 to 8c in the conditions of time and appeal provided for in Articles 42 and 44.
" The regional council of the order of the electoral district in which the person concerned carries on his activity listed in the table, as a public accountant, the persons benefiting from the authorisation provided for in Article 83 bis and, in the capacity of Employees of management and accounting associations authorised to carry out the profession of public accountant, persons benefiting from the authorisation provided for in Article 83 ter or Article 83c.
" Employees of management and accounting associations authorised to practice the profession of public accountant shall be subject to supervision and disciplinary control of the order. ' ;
26 ° In Title I, the headings: Section 1. -Accounting experts "," Section 2. -Chartered Accountants " And " Section 3. -Common provisions for chartered accountants and chartered accountants Are deleted;
27 ° In the title of Title V, the words: On order " Are deleted;
28 ° In Title VI, the headings: Section 1. -Accounting experts "," Section 2. -Chartered Accountants "," Section 3. -Common provisions " And " Section 4. -Special provisions) Deleted;
29 ° In Articles 28, 29, 34, 41, 45, 48 and 51, the words: " The national economy " Are replaced by the words: " Responsible for the economy " ; in Articles 24 and 56, the words: "Economy and Finance" Are replaced by the words: " Responsible for the economy " ;
30 ° Sections 8, 13, 40 bis, 55, 66, 66 bis, 67, 68, 72, 73, 74, 77, 78, 79, 80, 81 and 84 are repealed.
II. -1 ° To the I of Article 1649 quater D of the General Tax Code, the words: By an accountant or a member of the order " Are replaced by the words: " By an accountant, a company member of the order or an association for management and accounting " ;
2 ° Approved management centres as mentioned in II, III and IV of Article 1649 quater D of the General Tax Code are entitled to hold accounts until 31 December 2008. The provisions of Article 1649 c E-0 bis of the same Code shall also apply until that same date;
3 ° Transactions involving transfers of goods, rights and obligations carried out by an approved and authorised management centre referred to in II to IV of Article 1649 quater D of the General Tax Code, and made necessary by the implementation of this order shall not give rise to any compensation or collection of taxes, duties or taxes
Taxable persons, the beneficiaries of the transfers must comply with the conditions set out in 3 of Article 210 A of the general tax code on the basis of the property, rights and obligations that have been transmitted to them. For the purposes of this measure, the corporation is the entity that owned the property before the transaction, and the acquiring corporation means the entity that owns the assets after the transaction.
III. -Article L. 121 of the book of tax procedures is thus amended:
1 ° In the first sentence, after the words: A Council of the Order of Accountants " Are inserted the words: " Or of the committees referred to in Articles 42 bis and 49 bis of Order No. 45-2138 of 19 September 1945 amending the institution of the order of experts-accountants and regulating the title and profession of public accountant " ;
2 ° In the second sentence, the words: Advice and chambers of discipline " Are replaced by the words: " The above mentioned bodies and the chambers of discipline " And the words: " One of the professions covered by the order " Are replaced by the words: " The profession of public accountant ".
IV. -Before 1 May 2008, a report will be drawn up on the reform of the accounting professions and on the implementing rules for the approved and authorised management centres, in particular those established at the initiative of the trade unions, recognised at first January 2008
Section L. 911-1 of the Commerce Code is replaced by the following:
" Art. L. 911-1. -In Article L. 122-1, the words: "by the prefect of the department in which he intends to exercise for the first time his activity are replaced by the words:" by the prefect of the community in the case where the foreigner is to exercise it for the first time. The first time its activity.
I. Article L. 921-1 of the Commercial Code is replaced by the following provisions:
" Art. L. 921-1. -In Article L. 122-1, the words: "by the prefect of the department in which he intends to exercise for the first time his activity are replaced by the words:" by the prefect of Mayotte in the case where the foreigner is to exercise for the first time Its activity. "
II. -Article 1 of this Ordinance shall apply to Mayotte
Article 3 of this Ordinance is applicable in New Caledonia
Article 3 of this order is applicable in Wallis and Futuna Islands.
The Prime Minister, the Minister of the Interior, Internal Security and Local Freedoms, the Minister of Justice, the Minister of Justice, the Minister of Justice The economy, finance and industry, the Minister for Overseas Affairs, the Minister Delegate to the Budget and Budget Reform and the Secretary of State for Small and Medium Enterprises, Trade, Crafts, the Professions and the Economy Consumption shall be responsible, as far as it is concerned, for the application of this order, which shall be published in the Official Journal of the French Republic
Done at Paris, March 25, 2004.
Jacques Chirac
By the President of the Republic:
Prime Minister,
Jean-Pierre Raffarin
The Minister of Economics,
Finance and Industry,
Francis Mer
The Minister of the Interior,
of Internal Security
and Local Freedoms,
Nicolas Sarkozy
The Seal Guard, Minister of Justice,
Dominique Perben
The Minister for Overseas Affairs,
Brigitte Girardin
Minister Delegate to Budget
and Budget Reform,
Alain Lambert
Secretary of State
aux Small and medium-sized enterprises,
for business, crafts,
to the liberal professions
and consumption,
Renaud Dutreil
