{"id":2161194,"date":"2026-11-01T23:11:41","date_gmt":"2026-11-01T22:11:41","guid":{"rendered":"https:\/\/kohenavocats.fr\/?page_id=2161194"},"modified":"2026-11-04T19:44:18","modified_gmt":"2026-11-04T18:44:18","slug":"annual-accounts-approval-lawyer-paris","status":"publish","type":"page","link":"https:\/\/kohenavocats.fr\/en\/annual-accounts-approval-lawyer-paris\/","title":{"rendered":"Annual accounts approval lawyer in Paris: meetings, deadlock, delays"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2161194\" class=\"elementor elementor-2161194 elementor-2160642\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-v5bd59a e-con-full e-ecs-flex e-flex e-con e-parent\" data-id=\"v5bd59a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-v5bd59aw elementor-widget elementor-widget-html\" data-id=\"v5bd59aw\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"kcv\" id=\"kci-root\" data-refresh-marker=\"expertise-fr-avocat-approbation-comptes-paris-20261101\">\n<section class=\"kcv-hero\" aria-labelledby=\"kch-h1\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-head\">\n      <p class=\"kk\">SARL, SAS, EURL, SASU: holding the annual meeting, unblocking an approval, regularising late accounts<\/p>\n      <h1 id=\"kch-h1\"><em>Annual accounts approval<\/em> lawyer in Paris:<span class=\"kcv-tail\"> meetings, deadlock, delays.<\/span><\/h1>\n      <p class=\"kcv-sub\">Approving the annual accounts allows the allocation of profits to be decided and, in principle, starts the period for filing them with the court registry. Approval stalls when the company officer does not convene the meeting, when the shareholders refuse to vote or when the company has fallen several financial years behind. As an annual accounts approval lawyer in Paris, the firm reviews the corporate form, the articles of association and the timetable to choose the right route: a properly convened meeting, an extension, an agent appointed by urgent application or a challenge.<\/p>\n      <div class=\"kcv-btns\">\n        <a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a>\n        <a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a>\n      <\/div>\n      <p class=\"kcv-urg\">In a SARL, the meeting must rule within six months of the year-end, unless the court grants an extension. If the deadline is approaching, the application for an extension should be prepared before it expires, together with the accounts for the last financial year.<\/p>\n    <\/div>\n    <div class=\"kcv-stagewrap\"><div class=\"kcv-stageshadow\"><div class=\"kcv-stage\">\n      <link rel=\"preload\" as=\"image\" href=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-saisie-attribution-paysage-20261025.webp\" media=\"(min-width:761px)\" fetchpriority=\"high\">\n      <link rel=\"preload\" as=\"image\" href=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-saisie-attribution-paysage-1080-20261025.webp\" media=\"(max-width:760px)\" fetchpriority=\"high\">\n      <div class=\"kcv-media\" aria-hidden=\"true\" style=\"--kcv-img:url('https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-saisie-attribution-paysage-20261025.webp');--kcv-img-m:url('https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-v3-expertises\/kohen-fr-saisie-attribution-paysage-1080-20261025.webp')\"><\/div>\n      <div class=\"kcv-panel kcv-glass\" id=\"kch-form\">\n        <div class=\"kcv-panel-head\">\n          <div>\n            <p class=\"kcv-panel-k\">Accounts approval \u00b7 Paris<\/p>\n            <h2 class=\"kcv-panel-t\">Get a <em>first analysis<\/em><\/h2>\n            <p class=\"kcv-panel-l\">Send the articles of association, the latest minutes, the finalised accounts or the draft accounts, the notices of meeting and your correspondence with the company officer or the shareholders: the firm will examine the applicable time limit and the appropriate route.<\/p>\n          <\/div>\n          <div class=\"kcv-chip kcv-glass\"><p class=\"kcv-chip-n\">24 \u00e0 48 h<\/p><p class=\"kcv-chip-x\">first legal<br>review<\/p><\/div>\n        <\/div>\n        <div class=\"kcf-wrap\">\n<form id=\"kcf-2form\" data-kcf data-api-url=\"https:\/\/kohenavocats.fr\/wp-json\/kohen-form\/v1\/submit\" data-vps-url=\"https:\/\/upload-fr.46-224-152-225.sslip.io\/submit\" data-max-size=\"1073741824\" data-max-files=\"500\" novalidate enctype=\"multipart\/form-data\">\n  <input type=\"hidden\" name=\"rendered_at\" value=\"1776847557\">\n  <div class=\"kcf-hp\" aria-hidden=\"true\"><label for=\"kcf-2website\">Do not fill in<\/label><input id=\"kcf-2website\" name=\"website\" type=\"text\" tabindex=\"-1\" autocomplete=\"off\"><\/div>\n  <div class=\"kcf-price\">\n    <span class=\"kcf-price-amount\">\u20ac80<small>incl. VAT<\/small><\/span>\n    <div class=\"kcf-price-body\">\n      <p class=\"kcf-price-text\"><strong>Preliminary review of your case.<\/strong> Examination of your documents and a first written analysis by Reda Kohen, within 24 to 48 business hours. Payment is made online after this form is sent.<\/p>\n      <ul class=\"kcf-price-meta\">\n        <li>Up to 1 GB of documents, folders and subfolders accepted<\/li>\n        <li>Secure payment, no banking data stored<\/li>\n        <li><a href=\"\/conditions-etude-prealable\/\" target=\"_blank\" rel=\"noopener\">Terms and fee agreement<\/a><\/li>\n      <\/ul>\n    <\/div>\n  <\/div>\n  <div class=\"kcf-row\">\n    <div class=\"kcf-group\">\n      <label class=\"kcf-label\" for=\"kcf-2name\">Full name<\/label>\n      <input class=\"kcf-input\" type=\"text\" id=\"kcf-2name\" name=\"name\" placeholder=\"Your name\" required autocomplete=\"name\" aria-describedby=\"kcf-2name-err\">\n      <p class=\"kcf-field-error\" id=\"kcf-2name-err\" role=\"alert\"><\/p>\n    <\/div>\n    <div class=\"kcf-group\">\n      <label class=\"kcf-label\" for=\"kcf-2phone\">Telephone <span class=\"kcf-optional\">(optional)<\/span><\/label>\n      <input class=\"kcf-input\" type=\"tel\" inputmode=\"tel\" id=\"kcf-2phone\" name=\"phone\" placeholder=\"06 00 00 00 00\" autocomplete=\"tel\" aria-describedby=\"kcf-2phone-err\">\n      <p class=\"kcf-field-error\" id=\"kcf-2phone-err\" role=\"alert\"><\/p>\n    <\/div>\n  <\/div>\n  <div class=\"kcf-group\">\n    <label class=\"kcf-label\" for=\"kcf-2email\">Email address<\/label>\n    <input class=\"kcf-input\" type=\"email\" id=\"kcf-2email\" name=\"email\" placeholder=\"your@email.com\" required autocomplete=\"email\" spellcheck=\"false\" autocapitalize=\"off\" aria-describedby=\"kcf-2email-err\">\n    <p class=\"kcf-field-error\" id=\"kcf-2email-err\" role=\"alert\"><\/p>\n  <\/div>\n  \n  <div class=\"kcf-group\">\n    <label class=\"kcf-label\" for=\"kcf-2message\">Message<\/label>\n    <textarea class=\"kcf-textarea\" id=\"kcf-2message\" name=\"message\" placeholder=\"Briefly describe your situation...\" required aria-describedby=\"kcf-2message-err\"><\/textarea>\n    <p class=\"kcf-field-error\" id=\"kcf-2message-err\" role=\"alert\"><\/p>\n  <\/div>\n  <div class=\"kcf-group\">\n    <label class=\"kcf-label\">Attachments <span class=\"kcf-optional\">(optional, 500 files max, 1 GB)<\/span><\/label>\n    <div class=\"kcf-dropzone\" id=\"kcf-2dropzone\">\n      <svg class=\"kcf-dropzone-icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M21 15v4a2 2 0 0 1-2 2H5a2 2 0 0 1-2-2v-4\"\/><polyline points=\"17 8 12 3 7 8\"\/><line x1=\"12\" y1=\"3\" x2=\"12\" y2=\"15\"\/><\/svg>\n      <p class=\"kcf-dropzone-text\"><strong>Click<\/strong> or drag your files here<br>All formats accepted (PDF, Word, images, etc.)<\/p>\n      <input type=\"file\" name=\"attachments\" id=\"kcf-2files\" multiple>\n    <\/div>\n    <div class=\"kcf-file-list\" id=\"kcf-2filelist\"><\/div>\n    <div class=\"kcf-progress\" id=\"kcf-2progress\">\n      <div class=\"kcf-progress-bar\"><div class=\"kcf-progress-fill\" id=\"kcf-2progressfill\"><\/div><\/div>\n      <p class=\"kcf-progress-text\" id=\"kcf-2progresstext\">Sending...<\/p>\n    <\/div>\n  <\/div>\n  <button type=\"submit\" class=\"kcf-btn\">\n    <span class=\"kcf-spinner\"><\/span>\n    <span class=\"kcf-btn-text\">Pay \u20ac80 and send my case<\/span>\n  <\/button>\n  <div class=\"kcf-msg\" role=\"status\" aria-live=\"polite\" aria-atomic=\"true\" tabindex=\"-1\"><\/div>\n  <p class=\"kcf-note\">Payment constitutes a request for immediate performance of your analysis. Your data is used only to process your request. <a href=\"\/conditions-etude-prealable\/\" target=\"_blank\" rel=\"noopener\">Terms<\/a> \u00b7 <a href=\"\/politique-de-confidentialite\/\">Privacy policy<\/a>.<\/p>\n<\/form>\n      <\/div>\n      <\/div><\/div>\n      <div class=\"kcv-press knp\">\n<style>\n    .kcv-press.knp ul.knp__ruban{animation-duration:132s}@media (max-width:600px){.kcv-press.knp ul.knp__ruban{animation-duration:96s}}\n    .knp .knp__piste:hover ul.knp__ruban,.knp.knp--ouvert ul.knp__ruban{animation-play-state:paused}\n    .knp .knp__piste:has(button:focus-visible) ul.knp__ruban{animation:none}\n    .knp button.knp__logo{all:unset;box-sizing:border-box;display:flex;align-items:center;justify-content:center;height:100%;cursor:pointer;transition:transform .2s ease}\n    .knp button.knp__logo:hover{transform:scale(1.05)}\n    .knp button.knp__logo:active{transform:scale(.97)}\n    .knp button.knp__logo:focus-visible{outline:2px solid #1F4FA8;outline-offset:4px;border-radius:6px}\n    \/* Fen\u00eatre : reprise de la fen\u00eatre de r\u00e9ponse de la FAQ de l'accueil (kfv-dialog). *\/\n    .knp dialog.knp__dlg{width:min(640px,calc(100vw - 32px));max-height:min(80vh,760px);box-sizing:border-box;margin:auto;padding:0;border:0;border-radius:20px;background:#fff;color:#424245;box-shadow:0 30px 90px rgba(0,0,0,.28),0 0 0 1px rgba(0,0,0,.05);overflow:visible;flex-direction:column;font-family:Inter,-apple-system,BlinkMacSystemFont,\"Helvetica Neue\",Arial,sans-serif;-webkit-font-smoothing:antialiased}\n    .knp dialog.knp__dlg[open]{display:flex}\n    .knp dialog.knp__dlg::backdrop{background:rgba(20,20,24,.34);-webkit-backdrop-filter:blur(6px);backdrop-filter:blur(6px)}\n    .knp .knp__tete{display:flex;align-items:center;gap:16px;padding:24px 26px 0 32px}\n    .knp .knp__tete img{display:block;width:auto;max-width:140px;height:22px;object-fit:contain;margin-right:auto}\n    .knp .knp__tete img.knp--fixe{filter:brightness(0)}\n    .knp .knp__fermer{flex:none;display:grid;place-items:center;width:30px;height:30px;margin:0;padding:0;border:0;border-radius:50%;background:#f2f2f4;color:#6e6e73;cursor:pointer}\n    .knp .knp__fermer:hover{background:#e8e8ed;color:#1d1d1f}\n    .knp .knp__fermer:focus-visible{outline:2px solid #1F4FA8;outline-offset:2px}\n    .knp .knp__rail{display:flex;flex:1 1 auto;min-height:0;overflow-x:auto;overflow-y:hidden;scroll-snap-type:x mandatory;overscroll-behavior-x:contain;scrollbar-width:none}\n    .knp .knp__rail::-webkit-scrollbar{display:none}\n    .knp .knp__art{flex:0 0 100%;box-sizing:border-box;scroll-snap-align:start;overflow-y:auto;padding:18px 32px 10px}\n    .knp .knp__video{display:block;width:100%;height:auto;aspect-ratio:16\/9;border-radius:10px;background:#000;margin:0 0 8px}\n    .knp .knp__meta{margin:0 0 8px;font-size:13px;line-height:1.4;color:#86868b}\n    .knp h3.knp__titre-art{margin:0 0 14px;font-family:inherit;font-size:20px;font-weight:650;line-height:1.3;letter-spacing:-.02em;text-transform:none;color:#1d1d1f;text-wrap:pretty}\n    .knp .knp__citation{display:block;margin:0;padding:0 0 0 14px;border-left:2px solid #d2d2d7;font-size:15.5px;line-height:1.7;font-style:italic;color:#424245;quotes:none}\n    .knp .knp__citation::before,.knp .knp__citation::after{content:\"\"}\n    .knp .knp__extrait{margin:0;font-size:15.5px;line-height:1.7;color:#424245}\n    .knp .knp__pied{display:flex;align-items:center;justify-content:space-between;gap:16px;margin:0;padding:14px 32px 20px;border-top:1px solid rgba(0,0,0,.07);font-size:14px;color:#6e6e73}\n    .knp a.knp__lire{display:inline-flex;align-items:center;gap:6px;color:#1F4FA8;font-weight:500;text-decoration:none}\n    .knp a.knp__lire:hover span{text-decoration:underline;text-underline-offset:3px}\n    .knp a.knp__lire:focus-visible{outline:2px solid #1F4FA8;outline-offset:3px;border-radius:4px}\n    .knp .knp__compte{font-size:13px;color:#86868b;font-variant-numeric:tabular-nums}\n    \/* Fl\u00e8ches : mod\u00e8le du carrousel \u00ab Nos domaines d'intervention \u00bb (.slider-arrow), pos\u00e9es de part et d'autre de la fen\u00eatre. *\/\n    .knp .knp__fleche{position:absolute;top:50%;z-index:2;width:64px;height:64px;margin:0;padding:0;border:0;background:transparent;cursor:pointer;transform:translateY(-50%);transition:transform .2s ease,opacity .2s ease;-webkit-appearance:none;appearance:none}\n    .knp .knp__fleche svg{display:block;filter:drop-shadow(0 4px 12px rgba(0,0,0,.12))}\n    .knp .knp__fleche:hover{transform:translateY(-50%) scale(1.05)}\n    .knp .knp__fleche:active{transform:translateY(-50%) scale(.95)}\n    .knp .knp__fleche:focus-visible{outline:2px solid #fff;outline-offset:3px;border-radius:50%}\n    .knp .knp__fleche[data-dir=\"-1\"]{left:-84px}\n    .knp .knp__fleche[data-dir=\"1\"]{right:-84px}\n    .knp .knp__fleche[hidden],.knp .knp__fleche.knp--bout{opacity:0;pointer-events:none}\n    @media (max-width:899px){.knp .knp__fleche{display:none}}\n    @media (max-width:767px){\n      .knp dialog.knp__dlg{width:100%;max-width:100%;max-height:86vh;margin:auto 0 0;border-radius:20px 20px 0 0;overflow:hidden}\n      .knp .knp__tete{padding:20px 18px 0 20px}\n      .knp .knp__art{padding:16px 20px 8px}\n      .knp h3.knp__titre-art{font-size:18px}\n      .knp .knp__citation,.knp .knp__extrait{font-size:15px}\n      .knp .knp__pied{padding:12px 20px calc(16px + env(safe-area-inset-bottom))}\n    }\n    @media (prefers-reduced-motion:no-preference){.knp dialog.knp__dlg[open]{animation:knp-in .28s cubic-bezier(.2,.8,.2,1)}@keyframes knp-in{from{opacity:0;transform:translateY(14px) scale(.985)}}}\n    @media (prefers-reduced-motion:reduce){.knp button.knp__logo,.knp .knp__fleche{transition:none}}\n<\/style>\n        <p class=\"kcv-press-t\">In the <em>media<\/em><\/p><style>.knp p.knp__watchlink{margin:14px 0 4px;padding:0 24px;text-align:center;line-height:1}.knp a.knp__videos{display:inline-flex;align-items:center;gap:8px;padding:9px 18px 9px 14px;border:1px solid #CFDEF0;border-radius:999px;background:linear-gradient(135deg,#FFFFFF 0%,#E6EEF8 100%);color:#1F4FA8;font-family:inherit;font-size:14px;font-weight:600;letter-spacing:.01em;line-height:1.2;text-decoration:none;transition:border-color .2s ease,box-shadow .2s ease,transform .2s ease}.knp a.knp__videos svg{flex:0 0 auto;display:block}.knp a.knp__videos:hover{background:linear-gradient(135deg,#FFFFFF 0%,#DCEAFB 100%);border-color:#1F4FA8;color:#1F4FA8;box-shadow:0 6px 18px rgba(31,79,168,.14);transform:translateY(-1px)}.knp a.knp__videos:focus-visible{outline:2px solid #1F4FA8;outline-offset:3px}.kcv-press.knp{display:flex;flex-wrap:wrap;justify-content:center;align-items:center;column-gap:14px}.kcv-press.knp>.kcv-press-t,.kcv-press.knp>.knp__watchlink{flex:0 0 auto}.kcv-press.knp>.knp__piste{flex:0 0 100%}.kcv-press.knp p.knp__watchlink{margin:0 0 2px;padding:0;line-height:17px}.kcv-press.knp a.knp__videos{gap:5px;padding:0;border:0;border-radius:0;background:none;box-shadow:none;font-size:11.5px;letter-spacing:.02em;line-height:17px;transform:none}.kcv-press.knp a.knp__videos:hover{background:none;box-shadow:none;transform:none}.kcv-press.knp a.knp__videos:hover span{text-decoration:underline;text-underline-offset:3px}.kcv-press.knp a.knp__videos svg{width:13px;height:13px}.knp .knp__vc{display:none}@media (max-width:900px){.kcv-press.knp .knp__vl{display:none}.kcv-press.knp .knp__vc{display:inline}}@media (prefers-reduced-motion:reduce){.knp a.knp__videos{transition:none}.knp a.knp__videos:hover{transform:none}}<\/style><p class=\"knp__watchlink\"><a class=\"knp__videos\" href=\"https:\/\/kohenavocats.fr\/en\/media\/\" aria-label=\"Watch the videos and their transcripts\"><svg width=\"18\" height=\"18\" viewBox=\"0 0 20 20\" aria-hidden=\"true\" focusable=\"false\"><circle cx=\"10\" cy=\"10\" r=\"9\" fill=\"#1F4FA8\"\/><path d=\"M8.3 6.4v7.2l5.6-3.6z\" fill=\"#fff\"\/><\/svg><span class=\"knp__vl\">Watch the videos and their transcripts<\/span><span class=\"knp__vc\">Videos<\/span><\/a><\/p>\n        <div class=\"knp__piste\"><ul class=\"knp__ruban\" role=\"list\"><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"france-2\" aria-haspopup=\"dialog\" aria-label=\"France 2: watch the report featuring Hassan Kohen\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/france-2.svg\" alt=\"France 2\" style=\"--h:30px\" decoding=\"async\"><\/button><\/li>\n<li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"tf1\" aria-haspopup=\"dialog\" aria-label=\"TF1: watch the news excerpt featuring Hassan Kohen\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/tf1.svg\" alt=\"TF1\" style=\"--h:36px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"france-tv\" aria-haspopup=\"dialog\" aria-label=\"France T\u00e9l\u00e9visions: watch the excerpt featuring Reda Kohen\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/france-tv.svg\" alt=\"France T\u00e9l\u00e9visions\" style=\"--h:28px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"bfm\" aria-haspopup=\"dialog\" aria-label=\"BFMTV: watch the excerpt featuring Reda Kohen\"><img class=\"skip-lazy knp--fixe\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/bfm.svg\" alt=\"BFMTV\" style=\"--h:30px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"le-point\" aria-haspopup=\"dialog\" aria-label=\"Le Point: see the 2 publications\"><img class=\"skip-lazy knp--fixe\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/le-point.svg\" alt=\"Le Point\" style=\"--h:24px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"le-figaro\" aria-haspopup=\"dialog\" aria-label=\"Le Figaro Immobilier: see the 3 publications\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/le-figaro.svg\" alt=\"Le Figaro\" style=\"--h:19px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"liberation\" aria-haspopup=\"dialog\" aria-label=\"Lib\u00e9ration: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/liberation.svg\" alt=\"Lib\u00e9ration\" style=\"--h:28px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"les-echos\" aria-haspopup=\"dialog\" aria-label=\"Les Echos: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/les-echos.svg\" alt=\"Les Echos\" style=\"--h:23px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"20-minutes\" aria-haspopup=\"dialog\" aria-label=\"20 Minutes: see the 12 publications\"><img class=\"skip-lazy knp--fixe\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/20-minutes.svg\" alt=\"20 Minutes\" style=\"--h:24px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"ouest-france\" aria-haspopup=\"dialog\" aria-label=\"Ouest-France: see the 2 publications\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/ouest-france.svg\" alt=\"Ouest-France\" style=\"--h:28px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"franceinfo\" aria-haspopup=\"dialog\" aria-label=\"franceinfo: see the 2 publications\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/franceinfo.svg\" alt=\"franceinfo\" style=\"--h:19px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"actu-fr\" aria-haspopup=\"dialog\" aria-label=\"actu.fr: see the 3 publications\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/actu-fr.svg\" alt=\"actu.fr\" style=\"--h:26px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"marie-claire\" aria-haspopup=\"dialog\" aria-label=\"Marie Claire: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/marie-claire.svg\" alt=\"Marie Claire\" style=\"--h:19px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"femme-actuelle\" aria-haspopup=\"dialog\" aria-label=\"Femme Actuelle: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/femme-actuelle.svg\" alt=\"Femme Actuelle\" style=\"--h:21px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"psychologies\" aria-haspopup=\"dialog\" aria-label=\"Psychologies: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/psychologies.svg\" alt=\"Psychologies\" style=\"--h:21px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"economie-matin\" aria-haspopup=\"dialog\" aria-label=\"\u00c9conomie Matin: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/economie-matin.jpg\" alt=\"\u00c9conomie Matin\" style=\"--h:24px;mix-blend-mode:multiply\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/lexbase.png\" alt=\"Lexbase\" style=\"--h:20px\" decoding=\"async\"><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"la-voix-du-nord\" aria-haspopup=\"dialog\" aria-label=\"La Voix du Nord: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/la-voix-du-nord.svg\" alt=\"La Voix du Nord\" style=\"--h:17px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"sortir-a-paris\" aria-haspopup=\"dialog\" aria-label=\"Sortir \u00e0 Paris: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/sortir-a-paris.png\" alt=\"Sortir \u00e0 Paris\" style=\"--h:40px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"science-et-vie\" aria-haspopup=\"dialog\" aria-label=\"Science &amp; Vie: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/science-et-vie.svg\" alt=\"Science &amp; Vie\" style=\"--h:22px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"frandroid\" aria-haspopup=\"dialog\" aria-label=\"Frandroid: see the 2 publications\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/frandroid.svg\" alt=\"Frandroid\" style=\"--h:15px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"magicmaman\" aria-haspopup=\"dialog\" aria-label=\"Magicmaman: see the publication\"><img class=\"skip-lazy knp--fixe\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/magicmaman.svg\" alt=\"Magicmaman\" style=\"--h:20px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"next\" aria-haspopup=\"dialog\" aria-label=\"Next: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/next.svg\" alt=\"Next\" style=\"--h:20px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"actu-juridique\" aria-haspopup=\"dialog\" aria-label=\"Actu-Juridique: see the publication\"><img class=\"skip-lazy knp--fixe\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/actu-juridique.svg\" alt=\"Actu-Juridique\" style=\"--h:22px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"batiweb\" aria-haspopup=\"dialog\" aria-label=\"Batiweb: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/batiweb.png\" alt=\"Batiweb\" style=\"--h:20px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"berliner-zeitung\" aria-haspopup=\"dialog\" aria-label=\"Berliner Zeitung: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/berliner-zeitung.svg\" alt=\"Berliner Zeitung\" style=\"--h:26px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"startupitalia\" aria-haspopup=\"dialog\" aria-label=\"StartupItalia: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/startupitalia.webp\" alt=\"StartupItalia\" style=\"--h:24px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\"><button type=\"button\" class=\"knp__logo\" data-media=\"beincrypto\" aria-haspopup=\"dialog\" aria-label=\"BeInCrypto: see the publication\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/beincrypto.svg\" alt=\"BeInCrypto\" style=\"--h:18px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"france-2\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/france-2.svg\" alt=\"\" style=\"--h:30px\" decoding=\"async\"><\/button><\/li>\n<li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"tf1\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/tf1.svg\" alt=\"\" style=\"--h:36px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"france-tv\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/france-tv.svg\" alt=\"\" style=\"--h:28px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"bfm\" tabindex=\"-1\"><img class=\"skip-lazy knp--fixe\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/bfm.svg\" alt=\"\" style=\"--h:30px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"le-point\" tabindex=\"-1\"><img class=\"skip-lazy knp--fixe\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/le-point.svg\" alt=\"\" style=\"--h:24px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"le-figaro\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/le-figaro.svg\" alt=\"\" style=\"--h:19px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"liberation\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/liberation.svg\" alt=\"\" style=\"--h:28px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"les-echos\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/les-echos.svg\" alt=\"\" style=\"--h:23px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"20-minutes\" tabindex=\"-1\"><img class=\"skip-lazy knp--fixe\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/20-minutes.svg\" alt=\"\" style=\"--h:24px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"ouest-france\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/ouest-france.svg\" alt=\"\" style=\"--h:28px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"franceinfo\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/franceinfo.svg\" alt=\"\" style=\"--h:19px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"actu-fr\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/actu-fr.svg\" alt=\"\" style=\"--h:26px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"marie-claire\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/marie-claire.svg\" alt=\"\" style=\"--h:19px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"femme-actuelle\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/femme-actuelle.svg\" alt=\"\" style=\"--h:21px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"psychologies\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/psychologies.svg\" alt=\"\" style=\"--h:21px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"economie-matin\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/economie-matin.jpg\" alt=\"\" style=\"--h:24px;mix-blend-mode:multiply\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/lexbase.png\" alt=\"\" style=\"--h:20px\" decoding=\"async\"><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"la-voix-du-nord\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/la-voix-du-nord.svg\" alt=\"\" style=\"--h:17px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"sortir-a-paris\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/sortir-a-paris.png\" alt=\"\" style=\"--h:40px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"science-et-vie\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/science-et-vie.svg\" alt=\"\" style=\"--h:22px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"frandroid\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/frandroid.svg\" alt=\"\" style=\"--h:15px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"magicmaman\" tabindex=\"-1\"><img class=\"skip-lazy knp--fixe\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/magicmaman.svg\" alt=\"\" style=\"--h:20px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"next\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/next.svg\" alt=\"\" style=\"--h:20px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"actu-juridique\" tabindex=\"-1\"><img class=\"skip-lazy knp--fixe\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/actu-juridique.svg\" alt=\"\" style=\"--h:22px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"batiweb\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/batiweb.png\" alt=\"\" style=\"--h:20px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"berliner-zeitung\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/berliner-zeitung.svg\" alt=\"\" style=\"--h:26px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"startupitalia\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/startupitalia.webp\" alt=\"\" style=\"--h:24px\" decoding=\"async\"><\/button><\/li><li class=\"knp__item\" aria-hidden=\"true\"><button type=\"button\" class=\"knp__logo\" data-media=\"beincrypto\" tabindex=\"-1\"><img class=\"skip-lazy\" data-no-lazy=\"1\" src=\"\/wp-content\/uploads\/medias-presse\/beincrypto.svg\" alt=\"\" style=\"--h:18px\" decoding=\"async\"><\/button><\/li><\/ul><\/div>\n      <!-- knp-cliquable-20261016 -->\n<dialog class=\"knp__dlg\" aria-label=\"Press article\">\n<div class=\"knp__tete\"><img alt=\"\" decoding=\"async\"><button type=\"button\" class=\"knp__fermer\" aria-label=\"Close\"><svg width=\"12\" height=\"12\" viewBox=\"0 0 12 12\" aria-hidden=\"true\"><path d=\"M1 1l10 10M11 1L1 11\" stroke=\"currentColor\" stroke-width=\"1.6\" stroke-linecap=\"round\"\/><\/svg><\/button><\/div>\n<div class=\"knp__rail\" tabindex=\"-1\"><\/div>\n<p class=\"knp__pied\"><a class=\"knp__lire\" target=\"_blank\" rel=\"noopener\"><span><\/span><svg width=\"11\" height=\"11\" viewBox=\"0 0 12 12\" aria-hidden=\"true\"><path d=\"M3.5 1.5h7v7M10.5 1.5l-9 9\" stroke=\"currentColor\" stroke-width=\"1.5\" fill=\"none\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/a><span class=\"knp__compte\" aria-live=\"polite\"><\/span><\/p>\n<button type=\"button\" class=\"knp__fleche\" data-dir=\"-1\" aria-label=\"Previous article\"><svg width=\"64\" height=\"64\" viewBox=\"0 0 64 64\" fill=\"none\" aria-hidden=\"true\"><circle cx=\"32\" cy=\"32\" r=\"30\" fill=\"white\"\/><path d=\"M38 20L24 32L38 44\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/button>\n<button type=\"button\" class=\"knp__fleche\" data-dir=\"1\" aria-label=\"Next article\"><svg width=\"64\" height=\"64\" viewBox=\"0 0 64 64\" fill=\"none\" aria-hidden=\"true\"><circle cx=\"32\" cy=\"32\" r=\"30\" fill=\"white\"\/><path d=\"M26 20L40 32L26 44\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/><\/svg><\/button>\n<\/dialog>\n<script type=\"application\/json\" class=\"knp-donnees\">{\"france-2\":{\"nom\":\"France 2\",\"articles\":[{\"titre\":\"Recel de produits vol\u00e9s : Hassan Kohen sur France 2\",\"date\":\"2026-10-19\",\"url\":\"https:\/\/kohenavocats.com\/medias\/france-2-hassan-kohen-recel-produits-voles\/\",\"video\":\"https:\/\/kohenavocats.com\/wp-content\/uploads\/medias-presse\/hassan-kohen-france-2-recel-2026-10-19.mp4\",\"poster\":\"https:\/\/kohenavocats.com\/wp-content\/uploads\/medias-presse\/hassan-kohen-france-2-recel-2026-10-19.jpg\",\"auteur\":\"Me Hassan Kohen\",\"libelle\":\"Voir la vid\u00e9o et l\u2019intervention\",\"libelle_en\":\"Watch the video and read the interview\"}]},\"tf1\":{\"nom\":\"TF1 Info\",\"articles\":[{\"titre\":\"Hassan Kohen au JT de 20 heures de TF1\",\"date\":\"2026-10-18\",\"url\":\"https:\/\/www.tf1.fr\/tf1\/jt-20h\/videos\/le-jt-de-20-heures-de-tf1-du-dimanche-18-octobre-2026-52289062.html\",\"video\":\"\/wp-content\/uploads\/medias-presse\/hassan-kohen-tf1-20h-2026-10-18.mp4\",\"poster\":\"\/wp-content\/uploads\/medias-presse\/hassan-kohen-tf1-20h-2026-10-18.jpg\",\"auteur\":\"Me Hassan Kohen\",\"libelle\":\"Voir le JT sur TF1+\"},{\"titre\":\"Cette arnaque aux faux policiers a \u00e9t\u00e9 signal\u00e9e dans plusieurs d\u00e9partements, des num\u00e9ros de commissariat ont \u00e9t\u00e9 usurp\u00e9s\",\"date\":\"2026-08-29\",\"url\":\"https:\/\/www.tf1info.fr\/societe\/cette-arnaque-aux-faux-policiers-a-ete-signalee-dans-plusieurs-departements-des-numeros-de-commissariat-ont-ete-usurpes-2460812.html\",\"citation\":\"[\u2026] v\u00e9rifier le num\u00e9ro du service par une source officielle, puis \u00e0 rappeler le standard de la brigade ou du commissariat [\u2026]\",\"auteur\":\"Me Hassan Kohen\"}]},\"bfm\":{\"nom\":\"BFMTV\",\"articles\":[{\"titre\":\"Reda Kohen sur BFMTV\",\"date\":\"2026-10-05\",\"url\":\"\/wp-content\/uploads\/medias-presse\/reda-kohen-bfmtv-2026-10-05.mp4\",\"video\":\"\/wp-content\/uploads\/medias-presse\/reda-kohen-bfmtv-2026-10-05.mp4\",\"poster\":\"\/wp-content\/uploads\/medias-presse\/reda-kohen-bfmtv-2026-10-05.jpg\",\"auteur\":\"Me Reda Kohen\",\"libelle\":\"Ouvrir la vid\u00e9o\",\"libelle_en\":\"Open the video\"}]},\"france-tv\":{\"nom\":\"France T\u00e9l\u00e9visions\",\"articles\":[{\"titre\":\"Reda Kohen sur FranceTV\",\"date\":\"2026-10-04\",\"url\":\"\/wp-content\/uploads\/medias-presse\/reda-kohen-francetv-2026-10-04.mp4\",\"video\":\"\/wp-content\/uploads\/medias-presse\/reda-kohen-francetv-2026-10-04.mp4\",\"poster\":\"\/wp-content\/uploads\/medias-presse\/reda-kohen-francetv-2026-10-04.jpg\",\"auteur\":\"Me Reda Kohen\",\"libelle\":\"Ouvrir la vid\u00e9o\",\"libelle_en\":\"Open the video\"},{\"titre\":\"Blocages de lyc\u00e9es, tirs de gaz lacrymog\u00e8ne, interdiction des protections : les arr\u00eat\u00e9s anti-masques de la pr\u00e9fecture attaqu\u00e9s en justice\",\"date\":\"2026-10-02\",\"url\":\"https:\/\/france3-regions.franceinfo.fr\/occitanie\/herault\/montpellier\/blocages-de-lycees-tirs-de-gaz-lacrymogene-interdiction-des-protections-les-arretes-anti-masques-de-la-prefecture-attaques-en-justice-3426921.html\",\"citation\":\"Le pr\u00e9fet dispose de pouvoirs de police pour pr\u00e9venir les troubles \u00e0 l'ordre public, mais toute restriction doit \u00eatre adapt\u00e9e, n\u00e9cessaire et proportionn\u00e9e aux risques \u00e9tablis.\",\"auteur\":\"Me Hassan Kohen\"},{\"titre\":\"Embarcation de migrants dans la Manche : pourquoi les autorit\u00e9s n'ont pas stopp\u00e9 la progression du bateau ?\",\"date\":\"2026-09-22\",\"url\":\"https:\/\/france3-regions.franceinfo.fr\/normandie\/calvados\/embarcation-de-migrants-dans-la-manche-pourquoi-les-autorites-n-ont-pas-stoppe-la-progression-du-bateau-3421184.html\",\"citation\":\"En mer, la r\u00e8gle qui commande tout est la sauvegarde de la vie humaine.\",\"auteur\":\"Me Hassan Kohen\"}]},\"le-point\":{\"nom\":\"Le Point\",\"articles\":[{\"titre\":\"Assureurs, parents, r\u00e9gion\u2026 qui va payer pour les lyc\u00e9es saccag\u00e9s ?\",\"date\":\"2026-10-02\",\"url\":\"https:\/\/www.lepoint.fr\/economie\/assureurs-parents-region-qui-va-payer-pour-les-lycees-saccages-C66GTJYEMBESFDM44QWQOBH3SE\/\",\"citation\":\"Une facture ne cr\u00e9e aucune dette.\",\"auteur\":\"Me Hassan Kohen\"},{\"titre\":\"Accus\u00e9e de faire r\u00e9f\u00e9rence au 7 Octobre, la marque Sa7ten peut-elle \u00eatre interdite ?\",\"date\":\"2026-08-08\",\"url\":\"https:\/\/www.lepoint.fr\/societe\/accusee-de-faire-reference-au-7-octobre-la-marque-sa7ten-peut-elle-etre-interdite-QQJWYECLPBDXPEMVXZJPU5RY6A\/\",\"citation\":\"Le premier terrain serait l'\u00e9l\u00e9ment mat\u00e9riel : \u00e9tablir que les signes, dans leur contexte r\u00e9el, n'incitent \u00e0 aucun jugement favorable [\u2026]\",\"auteur\":\"Me Hassan Kohen\"}]},\"le-figaro\":{\"nom\":\"Le Figaro Immobilier\",\"articles\":[{\"titre\":\"Menac\u00e9s d'\u00e9vacuation, des habitants priv\u00e9s de leur balcon avec vue mer depuis trois mois\",\"date\":\"2026-09-10\",\"url\":\"https:\/\/immobilier.lefigaro.fr\/article\/menaces-d-evacuation-des-habitants-prives-de-leur-balcon-avec-vue-mer-depuis-trois-mois-20260910\",\"citation\":\"L'interdiction d'utiliser un balcon constitue une privation r\u00e9elle, mais elle ne produit pas automatiquement une indemnit\u00e9 forfaitaire.\",\"auteur\":\"Cabinet Kohen Avocats\"},{\"titre\":\"Elles d\u00e9noncent le \u00ab pi\u00e8ge de l'indivision \u00bb qui se referme sur les victimes de divorces tr\u00e8s conflictuels\",\"date\":\"2026-07-28\",\"url\":\"https:\/\/immobilier.lefigaro.fr\/article\/elles-denoncent-le-piege-de-l-indivision-qui-se-referme-sur-les-victimes-de-divorces-tres-conflictuels-20260728\",\"citation\":\"Tant que le pr\u00eat n'est pas rembours\u00e9, ren\u00e9goci\u00e9 ou d\u00e9solidaris\u00e9 avec l'accord de la banque, l'engagement bancaire continue.\",\"auteur\":\"Me Hassan Kohen\"},{\"titre\":\"Sa maison est fissur\u00e9e \u00e0 cause de la s\u00e9cheresse, la justice le rend responsable\",\"date\":\"2026-06-18\",\"url\":\"https:\/\/immobilier.lefigaro.fr\/article\/sa-maison-est-fissuree-a-cause-de-la-secheresse-la-justice-le-rend-responsable-20260618\",\"citation\":\"C'est \u00e0 l'assur\u00e9, demandeur \u00e0 l'indemnisation, de rapporter la preuve qu'il a satisfait \u00e0 cette obligation ou que de telles mesures \u00e9taient impossibles.\",\"auteur\":\"Me Hassan Kohen\"}]},\"liberation\":{\"nom\":\"Lib\u00e9ration\",\"articles\":[{\"titre\":\"Droit de retrait, eau \u00e0 disposition, pauses\u2026 Quelles sont les r\u00e8gles au boulot en cas de fortes chaleurs ?\",\"date\":\"2026-05-27\",\"url\":\"https:\/\/www.liberation.fr\/environnement\/climat\/droit-de-retrait-eau-a-disposition-pauses-quelles-sont-les-regles-au-boulot-en-cas-de-fortes-chaleurs-20260527_ITW56R774NB33DNLWGR7I4MC2U\/\",\"citation\":\"L'avocat Hassan Kohen conseille sur son site internet de proc\u00e9der avec m\u00e9thode en l'absence de mesures suffisantes face \u00e0 une forte chaleur.\",\"auteur\":\"Lib\u00e9ration\",\"paraphrase\":true}]},\"les-echos\":{\"nom\":\"Les Echos\",\"articles\":[{\"titre\":\"Canicule : que pr\u00e9voit le Code du travail ?\",\"date\":\"2026-05-28\",\"url\":\"https:\/\/www.lesechos.fr\/travailler-mieux\/vie-au-travail\/canicule-que-prevoit-le-code-du-travail-2233836\",\"citation\":\"L'avocat Hassan Kohen conseille sur son site Internet de proc\u00e9der avec m\u00e9thode en l'absence de mesures suffisantes face \u00e0 une forte chaleur.\",\"auteur\":\"Les Echos\",\"paraphrase\":true}]},\"ouest-france\":{\"nom\":\"Ouest-France\",\"articles\":[{\"titre\":\"Elle a laiss\u00e9 son fils b\u00e2tir sa maison au fond de son terrain, sans rien signer chez le notaire : 20 ans plus tard, \u00e0 la succession, la maison n'\u00e9tait pas \u00e0 lui\",\"date\":\"2026-10-06\",\"url\":\"https:\/\/pause-maison.ouest-france.fr\/elle-a-laisse-son-fils-batir-sa-maison-au-fond-de-son-terrain-sans-rien-signer-chez-le-notaire-20-ans-plus-tard-a-la-succession-la-maison-n-etait-pas-a-lui\",\"citation\":\"Selon le cabinet Kohen Avocats, cinq informations doivent \u00eatre r\u00e9unies avant toute analyse.\",\"auteur\":\"Pause Maison, Ouest-France\",\"paraphrase\":true},{\"titre\":\"Auchan devient Lidl : ce que change (ou pas) votre cr\u00e9dit Oney en 2026\",\"date\":\"2026-09-25\",\"url\":\"https:\/\/mcetv.ouest-france.fr\/2026\/auchan-lidl-credit-oney-mensualites-contester\",\"citation\":\"Selon Kohen Avocats, qui d\u00e9taille en exclusivit\u00e9 les textes applicables \u00e0 cette situation in\u00e9dite, la r\u00e9ponse tient en deux temps bien distincts.\",\"auteur\":\"MCE TV, Ouest-France\",\"paraphrase\":true}]},\"franceinfo\":{\"nom\":\"franceinfo\",\"articles\":[{\"titre\":\"Col\u00e8re des lyc\u00e9ens : le projet de loi \u00ab casseur-payeur \u00bb est-il applicable ?\",\"date\":\"2026-10-04\",\"url\":\"https:\/\/www.franceinfo.fr\/economie\/greve\/colere-des-lyceens-le-projet-de-loi-casseur-payeur-est-il-applicable_8222587.html\",\"citation\":\"Quand une personne n'est pas solvable elle ne paye pas, tout simplement.\",\"auteur\":\"Me Reda Kohen\"},{\"titre\":\"Employeurs et salari\u00e9s, quels sont vos obligations et vos droits quand le thermom\u00e8tre explose ?\",\"date\":\"2026-06-18\",\"url\":\"https:\/\/www.franceinfo.fr\/environnement\/evenements-meteorologiques-extremes\/vagues-de-chaleur-canicules\/employeurs-et-salaries-quels-sont-vos-obligations-et-vos-droits-quand-le-thermometre-explose_8067299.html\",\"citation\":\"L'avocat Hassan Kohen conseille, sur son site internet, de proc\u00e9der avec m\u00e9thode en l'absence de mesures suffisantes face \u00e0 une forte chaleur.\",\"auteur\":\"franceinfo\",\"paraphrase\":true}]},\"actu-fr\":{\"nom\":\"actu.fr\",\"articles\":[{\"titre\":\"Mobilisation des lyc\u00e9ens : Val\u00e9rie P\u00e9cresse peut-elle vraiment supprimer ses 300 euros d'aides aux lyc\u00e9ens violents ?\",\"date\":\"2026-10-07\",\"url\":\"https:\/\/actu.fr\/ile-de-france\/saint-ouen-sur-seine_93070\/mobilisation-des-lyceens-valerie-pecresse-peut-elle-vraiment-supprimer-ses-300-euros-d-aides-aux-lyceens-violents_64887950.html\",\"citation\":\"Une punition suppose une loi qui la pr\u00e9voit.\",\"auteur\":\"Me Reda Kohen\"},{\"titre\":\"\u00ab Pour renouer le dialogue c'est rat\u00e9 \u00bb : le sermon du pr\u00e9fet des Hauts-de-Seine aux parents d'\u00e9l\u00e8ves casseurs ne passe pas\",\"date\":\"2026-10-06\",\"url\":\"https:\/\/actu.fr\/ile-de-france\/nanterre_92050\/pour-renouer-le-dialogue-c-est-rate-le-sermon-du-prefet-des-hauts-de-seine-aux-parents-d-eleves-casseurs-ne-passe-pas_64886890.html\",\"citation\":\"Aucun texte ne donne au pr\u00e9fet le pouvoir de convoquer les parents d'un mineur.\",\"auteur\":\"Me Reda Kohen\"},{\"titre\":\"C\u00e9dric Jubillar surpris en plein acte sexuel au parloir : que dit vraiment la loi et ce qu'il risque\",\"date\":\"2026-09-27\",\"url\":\"https:\/\/actu.fr\/societe\/cedric-jubillar-surpris-en-plein-acte-sexuel-au-parloir-que-dit-vraiment-la-loi-et-ce-qu-il-risque_64844675.html\",\"citation\":\"Un confinement ou une mise en cellule disciplinaire de plusieurs jours, parfois assortie du sursis.\",\"auteur\":\"Me Hassan Kohen\"}]},\"marie-claire\":{\"nom\":\"Marie Claire\",\"articles\":[{\"titre\":\"Des plafonds de 31 et 62 jours : tout comprendre \u00e0 la nouvelle r\u00e9forme des arr\u00eats de travail\",\"date\":\"2026-09-01\",\"url\":\"https:\/\/www.marieclaire.fr\/reforme-arret-de-travail-septembre-2026-plafonds-droits-salaries,1519083.asp\",\"citation\":\"Pour une pathologie longue, l'arr\u00eat initial sera suivi de prolongations successives, chacune r\u00e9\u00e9valu\u00e9e par le praticien.\",\"auteur\":\"Me Hassan Kohen\"}]},\"psychologies\":{\"nom\":\"Psychologies\",\"articles\":[{\"titre\":\"Ce changement dans la loi sur le consentement pourrait tout changer pour les victimes de viol, et voici pourquoi\",\"date\":\"2025-06-18\",\"url\":\"https:\/\/www.psychologies.com\/actualites\/societe\/changement-loi-consentement-pourrait-tout-changer-victimes-viol-604168\",\"citation\":\"[\u2026] la charge de la preuve incombe \u00e0 l'accusation, et le doute doit syst\u00e9matiquement profiter \u00e0 l'accus\u00e9.\",\"auteur\":\"Me Hassan Kohen\"}]},\"laforet\":{\"nom\":\"Lafor\u00eat Montesson\",\"articles\":[{\"titre\":\"Canicule et location : le propri\u00e9taire doit-il installer une clim ou un ventilateur ?\",\"date\":\"2026-06-25\",\"url\":\"https:\/\/www.laforet.com\/agence-immobiliere\/montesson\/blog\/actualite\/canicule-et-location-le-proprietaire-doit-il-installer-une-clim-ou-un-ventilateur\",\"citation\":\"Une climatisation fixe n\u00e9cessite une autorisation \u00e9crite du bailleur d\u00e8s lors qu'elle suppose de percer, fixer, raccorder ou modifier une fen\u00eatre.\",\"auteur\":\"Lafor\u00eat, d'apr\u00e8s Kohen Avocats\",\"paraphrase\":true}]},\"20-minutes\":{\"nom\":\"20 Minutes\",\"articles\":[{\"titre\":\"Il a fix\u00e9 une sonnette vid\u00e9o au-dessus de sa porte pour surveiller sa voiture gar\u00e9e devant : c'est le voisin d'en face qui a port\u00e9 plainte\",\"date\":\"2026-10-14\",\"url\":\"https:\/\/maison.20minutes.fr\/mm153068-il-a-fixe-une-sonnette-video-au-dessus-de-sa-porte-pour-surveiller-sa-voiture-garee-devant-c-est-le-voisin-d-en-face-qui-a-porte-plainte\",\"citation\":\"L'article cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"20 Minutes\",\"paraphrase\":true},{\"titre\":\"J'ai sorti ma voiture du garage juste pour y ranger le salon de jardin : aux premiers froids, j'ai compris qui s'\u00e9tait install\u00e9 sous le capot\",\"date\":\"2026-10-13\",\"url\":\"https:\/\/maison.20minutes.fr\/mm153009-j-ai-sorti-ma-voiture-du-garage-juste-pour-y-ranger-le-salon-de-jardin-aux-premiers-froids-j-ai-compris-qui-s-etait-installe-sous-le-capot\",\"citation\":\"L'article cite une analyse de kohenavocats.com parmi ses sources.\",\"auteur\":\"20 Minutes\",\"paraphrase\":true},{\"titre\":\"\u00ab Je pensais juste cacher un compteur moche \u00bb : pourquoi le joli meuble viss\u00e9 dans votre entr\u00e9e peut faire grimper votre facture d'eau\",\"date\":\"2026-10-12\",\"url\":\"https:\/\/maison.20minutes.fr\/mm152671-je-pensais-juste-cacher-un-compteur-moche-pourquoi-le-joli-meuble-visse-dans-votre-entree-peut-faire-grimper-votre-facture-d-eau\",\"citation\":\"L'article cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"20 Minutes\",\"paraphrase\":true},{\"titre\":\"Ma facture d'eau a explos\u00e9 \u00e0 cause d'une canalisation qui fuyait au jardin : personne ne m'avait pr\u00e9venu du papier qu'il fallait r\u00e9clamer au plombier\",\"date\":\"2026-10-11\",\"url\":\"https:\/\/journaldesseniors.20minutes.fr\/actualite\/ma-facture-d-eau-a-explose-a-cause-d-une-canalisation-qui-fuyait-au-jardin-personne-ne-m-avait-prevenu-du-papier-qu-il-fallait-reclamer-au-plombier\",\"citation\":\"L'article cite une analyse de kohenavocats.com parmi ses sources.\",\"auteur\":\"20 Minutes\",\"paraphrase\":true},{\"titre\":\"Elle a vu une bande de gazon rester bien verte entre son compteur d'eau et sa maison : sur la facture suivante, c'est le service des eaux qui a \u00e9crit\",\"date\":\"2026-10-11\",\"url\":\"https:\/\/maison.20minutes.fr\/mm152562-elle-a-vu-une-bande-de-gazon-rester-bien-verte-entre-son-compteur-d-eau-et-sa-maison-sur-la-facture-suivante-c-est-le-service-des-eaux-qui-a-ecrit\",\"citation\":\"L'article cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"20 Minutes\",\"paraphrase\":true},{\"titre\":\"Les anciens ne couvraient jamais leurs murs en pierre de peinture : la raison oubli\u00e9e refait surface sur les fa\u00e7ades blanchies cet automne\",\"date\":\"2026-10-10\",\"url\":\"https:\/\/maison.20minutes.fr\/mm152457-les-anciens-ne-couvraient-jamais-leurs-murs-en-pierre-de-peinture-la-raison-oubliee-refait-surface-sur-les-facades-blanchies-cet-automne\",\"citation\":\"L'article cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"20 Minutes\",\"paraphrase\":true},{\"titre\":\"Je me suis port\u00e9 caution du studio de mon fils pour ses \u00e9tudes : \u00e0 l'agence, on m'a expliqu\u00e9 la garantie gratuite qui m'aurait \u00e9vit\u00e9 de signer\",\"date\":\"2026-10-09\",\"url\":\"https:\/\/journaldesseniors.20minutes.fr\/actualite\/je-me-suis-porte-caution-du-studio-de-mon-fils-pour-ses-etudes-a-l-agence-on-m-a-explique-la-garantie-gratuite-qui-m-aurait-evite-de-signer\",\"citation\":\"L'article cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"20 Minutes\",\"paraphrase\":true},{\"titre\":\"\u00ab Elle pensait que la taxe fonci\u00e8re du pr\u00e9 lou\u00e9 \u00e0 l'agriculteur \u00e9tait pour elle seule \u00bb : pourquoi la quittance de fermage de la Saint-Martin peut tout changer\",\"date\":\"2026-10-08\",\"url\":\"https:\/\/journaldesseniors.20minutes.fr\/actualite\/elle-pensait-que-la-taxe-fonciere-du-pre-loue-a-l-agriculteur-etait-pour-elle-seule-pourquoi-la-quittance-de-fermage-de-la-saint-martin-peut-tout-changer\",\"citation\":\"L'article cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"20 Minutes\",\"paraphrase\":true},{\"titre\":\"Le coup de vent de mercredi a couch\u00e9 mon vieux cerisier sur la v\u00e9randa du voisin : \u00e0 l'assurance, j'ai compris pourquoi \u00ab c'est la faute du vent \u00bb ne suffirait pas\",\"date\":\"2026-10-08\",\"url\":\"https:\/\/journaldesseniors.20minutes.fr\/actualite\/le-coup-de-vent-de-mercredi-a-couche-mon-vieux-cerisier-sur-la-veranda-du-voisin-a-l-assurance-j-ai-compris-pourquoi-c-est-la-faute-du-vent-ne-suffirait-pas\",\"citation\":\"L'article cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"20 Minutes\",\"paraphrase\":true},{\"titre\":\"J'ai fait isoler le plafond de ma cave juste pour toucher une prime, apr\u00e8s un simple appel : les pr\u00e9l\u00e8vements sont tomb\u00e9s, alors que ce contrat \u00e9tait nul\",\"date\":\"2026-10-08\",\"url\":\"https:\/\/maison.20minutes.fr\/mm152072-j-ai-fait-isoler-le-plafond-de-ma-cave-juste-pour-toucher-une-prime-apres-un-simple-appel-les-prelevements-sont-tombes-alors-que-ce-contrat-etait-nul\",\"citation\":\"L'article cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"20 Minutes\",\"paraphrase\":true},{\"titre\":\"Mes enfants m'avaient offert une carte cadeau de 150 \u20ac pour mes 60 ans : le jour o\u00f9 j'ai trouv\u00e9 le rideau baiss\u00e9, le compte \u00e0 rebours avait d\u00e9j\u00e0 commenc\u00e9\",\"date\":\"2026-10-07\",\"url\":\"https:\/\/journaldesseniors.20minutes.fr\/actualite\/mes-enfants-m-avaient-offert-une-carte-cadeau-de-150-eur-pour-mes-60-ans-le-jour-ou-j-ai-trouve-le-rideau-baisse-le-compte-a-rebours-avait-deja-commence\",\"citation\":\"L'article cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"20 Minutes\",\"paraphrase\":true},{\"titre\":\"J\u2019ai fait percer le toit de mes combles fra\u00eechement isol\u00e9s juste pour y faire entrer la lumi\u00e8re : un an plus tard, c\u2019est la mairie qui a tout recompt\u00e9\",\"date\":\"2026-10-07\",\"url\":\"https:\/\/maison.20minutes.fr\/mm151832-jai-fait-percer-le-toit-de-mes-combles-fraichement-isoles-juste-pour-y-faire-entrer-la-lumiere-un-an-plus-tard-cest-la-mairie-qui-a-tout-recompte\",\"citation\":\"L'article cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"20 Minutes\",\"paraphrase\":true}]},\"wikipedia\":{\"nom\":\"Wikip\u00e9dia\",\"articles\":[{\"titre\":\"Rupture conventionnelle du contrat de travail\",\"url\":\"https:\/\/fr.wikipedia.org\/wiki\/Rupture_conventionnelle_du_contrat_de_travail\",\"citation\":\"Le cabinet y est cit\u00e9 en r\u00e9f\u00e9rence : \u00ab La rupture conventionnelle \u00e0 l'\u00e9preuve de la loi du 11 juin 2026 : l'inflexion d'un dispositif entre libert\u00e9 contractuelle et ma\u00eetrise des deniers publics \u00bb.\",\"auteur\":\"Wikip\u00e9dia\",\"paraphrase\":true,\"libelle\":\"Voir l\u2019article sur Wikip\u00e9dia\"},{\"titre\":\"Emmanuel Riotte\",\"url\":\"https:\/\/fr.wikipedia.org\/wiki\/Emmanuel_Riotte\",\"citation\":\"Le cabinet y est cit\u00e9 en r\u00e9f\u00e9rence : \u00ab D\u00e9put\u00e9 \u00e9lu s\u00e9nateur ou devenu maire : son suppl\u00e9ant peut-il refuser le si\u00e8ge et garder sa mairie ? \u00bb.\",\"auteur\":\"Wikip\u00e9dia\",\"paraphrase\":true,\"libelle\":\"Voir l\u2019article sur Wikip\u00e9dia\"},{\"titre\":\"\u00c9lections s\u00e9natoriales fran\u00e7aises de 2026\",\"url\":\"https:\/\/fr.wikipedia.org\/wiki\/%C3%89lections_s%C3%A9natoriales_fran%C3%A7aises_de_2026\",\"citation\":\"Le cabinet y est cit\u00e9 en r\u00e9f\u00e9rence : \u00ab Brice Hortefeux au Parlement europ\u00e9en malgr\u00e9 son in\u00e9ligibilit\u00e9 ? Ce que pr\u00e9voit la loi quand un eurod\u00e9put\u00e9 devient s\u00e9nateur \u00bb.\",\"auteur\":\"Wikip\u00e9dia\",\"paraphrase\":true,\"libelle\":\"Voir l\u2019article sur Wikip\u00e9dia\"},{\"titre\":\"Classement sans suite\",\"url\":\"https:\/\/fr.wikipedia.org\/wiki\/Classement_sans_suite\",\"citation\":\"Le cabinet y est cit\u00e9 en r\u00e9f\u00e9rence : \u00ab Le classement sans suite des demandes de naturalisation \u00e0 l'\u00e9preuve de l'office du juge administratif : la justiciabilit\u00e9 clarifi\u00e9e par le Conseil d'\u00c9tat \u00bb.\",\"auteur\":\"Wikip\u00e9dia\",\"paraphrase\":true,\"libelle\":\"Voir l\u2019article sur Wikip\u00e9dia\"}]},\"data-gouv\":{\"nom\":\"data.gouv.fr\",\"articles\":[{\"titre\":\"Organisation Ma\u00eetre Hassan KOHEN\",\"url\":\"https:\/\/www.data.gouv.fr\/organizations\/maitre-hassan-kohen\",\"citation\":\"Fiche de l'organisation du cabinet sur data.gouv.fr, la plateforme des donn\u00e9es publiques de l'\u00c9tat.\",\"auteur\":\"data.gouv.fr\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur data.gouv.fr\"},{\"titre\":\"Commentaires des d\u00e9cisions de justice par l'IA g\u00e9n\u00e9rative\",\"url\":\"https:\/\/www.data.gouv.fr\/reuses\/commentaires-des-decisions-de-justice-par-lia-generative\",\"citation\":\"R\u00e9utilisation des donn\u00e9es publiques de justice publi\u00e9e par Kohen Avocats et r\u00e9f\u00e9renc\u00e9e sur data.gouv.fr.\",\"auteur\":\"data.gouv.fr\",\"paraphrase\":true,\"libelle\":\"Voir la r\u00e9utilisation sur data.gouv.fr\"}]},\"awwwards\":{\"nom\":\"Awwwards\",\"articles\":[{\"titre\":\"Kohen Avocats, site nomm\u00e9 aux Awwwards\",\"url\":\"https:\/\/www.awwwards.com\/sites\/kohen-avocats\",\"citation\":\"Le site du cabinet figure parmi les sites nomm\u00e9s (\u00ab Nominee \u00bb) par Awwwards, r\u00e9f\u00e9rence internationale du design web.\",\"auteur\":\"Awwwards\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur Awwwards\"}]},\"pappers\":{\"nom\":\"Pappers\",\"articles\":[{\"titre\":\"Divorce du dirigeant : ce que le r\u00e9gime matrimonial change pour votre soci\u00e9t\u00e9\",\"date\":\"2026-09-04\",\"url\":\"https:\/\/www.pappers.fr\/gestion-entreprise\/divorce-dirigeant-regime-matrimonial\",\"citation\":\"Le dirigeant a int\u00e9r\u00eat \u00e0 faire travailler ensemble son expert-comptable, son notaire et un avocat sp\u00e9cialis\u00e9 en droit de la famille \u00e0 Paris.\",\"auteur\":\"Pappers\",\"paraphrase\":true},{\"titre\":\"Ma\u00eetre KOHEN Reda, avocat \u00e0 Paris\",\"url\":\"https:\/\/justice.pappers.fr\/avocat\/kohen-reda-75017\",\"citation\":\"Fiche de Me Reda Kohen sur Pappers Justice, avec les d\u00e9cisions de justice publi\u00e9es o\u00f9 il est intervenu.\",\"auteur\":\"Pappers Justice\",\"paraphrase\":true,\"libelle\":\"Voir la fiche sur Pappers Justice\"}]},\"leboncoin\":{\"nom\":\"Leboncoin\",\"articles\":[{\"titre\":\"Bouilloires thermiques : bient\u00f4t interdites \u00e0 la location ?\",\"url\":\"https:\/\/www.leboncoin.fr\/guide\/immobilier\/bouilloires-thermiques-bientot-interdites-a-la-location-hfpj70o6.html\",\"citation\":\"Le guide immobilier cite une analyse de kohenavocats.fr parmi ses sources.\",\"auteur\":\"Leboncoin\",\"paraphrase\":true}]},\"femme-actuelle\":{\"nom\":\"Femme Actuelle\",\"articles\":[{\"titre\":\"S\u00e9paration ou divorce : quelle banque et quel cr\u00e9dit pour repartir sur de bonnes bases ?\",\"date\":\"2026-09-30\",\"url\":\"https:\/\/www.femmeactuelle.fr\/vie-pratique\/news-vie-pratique\/separation-ou-divorce-quelle-banque-et-quel-credit-pour-repartir-sur-de-bonnes-bases-2211980\",\"citation\":\"L'article cite une analyse de kohenavocats.com parmi ses sources.\",\"auteur\":\"Femme Actuelle\",\"paraphrase\":true}]},\"economie-matin\":{\"nom\":\"\u00c9conomie Matin\",\"articles\":[{\"titre\":\"Nouveau bail 2026 : ce que les propri\u00e9taires doivent anticiper d\u00e8s maintenant\",\"date\":\"2026-09-10\",\"url\":\"https:\/\/www.economiematin.fr\/bail-nouveau-2026-proprietaires-anticiper\",\"citation\":\"Sur le d\u00e9cret n\u00b0 2026-596 du 7 juillet 2026, l'article renvoie \u00e0 l'analyse publi\u00e9e par le cabinet.\",\"auteur\":\"\u00c9conomie Matin\",\"paraphrase\":true}]},\"la-voix-du-nord\":{\"nom\":\"La Voix du Nord\",\"articles\":[{\"titre\":\"Que risquent les personnes qui ach\u00e8tent des objets vol\u00e9s le 17 octobre ?\",\"date\":\"2026-10-19\",\"url\":\"https:\/\/www.lavoixdunord.fr\/1747700\/article\/2026-10-19\/que-risquent-les-personnes-qui-achetent-des-objets-voles-le-17-octobre\",\"citation\":\"L\u2019infraction suppose la connaissance de l\u2019origine : savoir que l\u2019objet provient d\u2019un vol.\",\"auteur\":\"Me Hassan Kohen\"}]},\"sortir-a-paris\":{\"nom\":\"Sortir \u00e0 Paris\",\"articles\":[{\"titre\":\"Manifestation du 24 octobre \u00e0 Paris : parcours, nouvelles stations ferm\u00e9es, les infos\",\"date\":\"2026-10-20\",\"url\":\"https:\/\/www.sortiraparis.com\/actualites\/a-paris\/articles\/355171-manifestation-du-24-octobre-a-paris-parcours-nouvelles-stations-fermees-les-infos\",\"citation\":\"Sur le d\u00e9lai de d\u00e9claration d\u2019une manifestation \u00e0 Paris, l\u2019article renvoie \u00e0 l\u2019analyse du cabinet, pr\u00e9sent\u00e9 comme \u00ab un avocat p\u00e9naliste parisien \u00bb.\",\"auteur\":\"Sortir \u00e0 Paris\",\"paraphrase\":true}]},\"science-et-vie\":{\"nom\":\"Science \\u0026 Vie\",\"articles\":[{\"titre\":\"Canicule : sans climatisation, ces quelques gestes simples permettraient de faire chuter la temp\u00e9rature de votre logement\",\"date\":\"2026-07-07\",\"url\":\"https:\/\/www.science-et-vie.com\/nature-et-environnement\/climat\/canicule-sans-climatisation-quelques-gestes-simples-permettraient-de-faire-chuter-la-temperature-de-votre-logement-247975.html\",\"citation\":\"L\u2019article renvoie \u00e0 deux analyses du cabinet : l\u2019obligation de d\u00e9livrer un logement d\u00e9cent pendant toute la dur\u00e9e du bail et l\u2019ordonnance du tribunal judiciaire de B\u00e9ziers du 31 mars 2026 sur une climatisation install\u00e9e sans autorisation.\",\"auteur\":\"Science \\u0026 Vie\",\"paraphrase\":true}]},\"frandroid\":{\"nom\":\"Frandroid\",\"articles\":[{\"titre\":\"Fin de Rakuten France : comment r\u00e9cup\u00e9rer vos factures, vos garanties et vos points Club R\",\"date\":\"2026-09-30\",\"url\":\"https:\/\/www.frandroid.com\/culture-tech\/web\/3266559_fin-de-rakuten-france-comment-recuperer-vos-factures-vos-garanties-et-vos-points-club-r\",\"citation\":\"Le cabinet Kohen Avocats leur conseille de retirer cet argent et de t\u00e9l\u00e9charger tout leur historique avant le 10 novembre.\",\"auteur\":\"Frandroid\",\"paraphrase\":true},{\"titre\":\"Goutte-\u00e0-goutte et inondation : que faire quand la climatisation du voisin ruine votre terrasse ?\",\"date\":\"2026-07-28\",\"url\":\"https:\/\/www.frandroid.com\/produits-android\/maison-connectee\/climatiseur\/3196305_goutte-a-goutte-et-inondation-que-faire-quand-la-climatisation-du-voisin-ruine-votre-terrasse\",\"citation\":\"L\u2019article renvoie \u00e0 la grille de lecture juridique publi\u00e9e par le cabinet sur les condensats de climatisation en copropri\u00e9t\u00e9.\",\"auteur\":\"Frandroid\",\"paraphrase\":true}]},\"magicmaman\":{\"nom\":\"Magicmaman\",\"articles\":[{\"titre\":\"Vous vivez en immeuble et vous n\u2019avez toujours pas de chauffage cet automne ? Voil\u00e0 pourquoi\",\"date\":\"2026-10-25\",\"url\":\"https:\/\/www.magicmaman.com\/vous-vivez-en-immeuble-et-vous-n-avez-toujours-pas-de-chauffage-cet-automne-voila-pourquoi,3787269.asp\",\"citation\":\"Cette date nationale n\u2019existe pas. La loi ne fixe pas un calendrier d\u2019allumage commun \u00e0 tous les immeubles.\",\"auteur\":\"Cabinet Kohen Avocats\"}]},\"next\":{\"nom\":\"Next\",\"articles\":[{\"titre\":\"Fin de Bloctel, interdiction du d\u00e9marchage d\u00e8s le 11 ao\u00fbt : on fait le point\",\"date\":\"2026-08-04\",\"url\":\"https:\/\/next.ink\/249950\/fin-de-bloctel-interdiction-du-demarchage-des-le-11-aout-on-fait-le-point\/\",\"citation\":\"Selon le cabinet Kohen Avocats, les jurisprudences dans ce secteur devraient \u00ab \u00e9clairer la port\u00e9e du futur r\u00e9gime \u00bb.\",\"auteur\":\"Next\",\"paraphrase\":true}]},\"actu-juridique\":{\"nom\":\"Actu-Juridique\",\"articles\":[{\"titre\":\"Magistrature et franc-ma\u00e7onnerie : que dit le droit ?\",\"date\":\"2026-09-22\",\"url\":\"https:\/\/www.actu-juridique.fr\/professions\/magistrats\/magistrature-et-franc-maconnerie-stupeur-et-evitements\/\",\"citation\":\"L\u2019article cite en r\u00e9f\u00e9rence l\u2019analyse de Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris, sur l\u2019avis du Coll\u00e8ge de d\u00e9ontologie du 9 juin 2026.\",\"auteur\":\"Actu-Juridique\",\"paraphrase\":true}]},\"batiweb\":{\"nom\":\"Batiweb\",\"articles\":[{\"titre\":\"Mayotte : Lecornu veut un \u00ab choc de mises en chantier \u00bb\",\"date\":\"2026-08-27\",\"url\":\"https:\/\/www.batiweb.com\/actualites\/urbanisme\/reconstruction-mayotte-lecornu-choc-mises-chantier-49208\",\"citation\":\"Sur les autorisations d\u2019urbanisme n\u00e9cessaires \u00e0 la reconstruction de Mayotte, l\u2019article cite les explications de Me Reda Kohen.\",\"auteur\":\"Batiweb\",\"paraphrase\":true}]},\"berliner-zeitung\":{\"nom\":\"Berliner Zeitung\",\"articles\":[{\"titre\":\"Null Euro Miete, daf\u00fcr Quizabende mit Rentnern: Wie eine 18-J\u00e4hrige ins Seniorenheim zog\",\"date\":\"2026-09-21\",\"url\":\"https:\/\/www.berliner-zeitung.de\/article\/null-euro-miete-dafuer-quizabende-mit-rentnern-wie-eine-18-jaehrige-ins-seniorenheim-zog-10414380\",\"citation\":\"Der Pariser Anwalt Reda Kohen ordnet das Modell als Gebrauchsleihe ein: Die Wohnung wird \u00fcberlassen, nicht vermietet.\",\"auteur\":\"Berliner Zeitung\",\"paraphrase\":true}]},\"startupitalia\":{\"nom\":\"StartupItalia\",\"articles\":[{\"titre\":\"Quasi 13 miliardi di dollari di Nvidia per la sconosciuta Hugging Face. Chi vende picconi decide di comprare la miniera\",\"date\":\"2026-09-04\",\"url\":\"https:\/\/startupitalia.eu\/tech\/tredici-miliardi-per-unazienda-sconosciuta-ecco-su-cosa-si-basa-la-scommessa-di-nvidia-con-hugging-face\/\",\"citation\":\"Come ha ricostruito l\u2019avvocato parigino Reda Kohen, la competenza di Bruxelles non dipende dal prezzo ma dai fatturati delle parti.\",\"auteur\":\"StartupItalia\",\"paraphrase\":true}]},\"beincrypto\":{\"nom\":\"BeInCrypto\",\"articles\":[{\"titre\":\"France Wants to Tax Crypto Holders Before They Sell\",\"date\":\"2026-10-11\",\"url\":\"https:\/\/beincrypto.com\/france-crypto-exit-tax-unsold-gains\/\",\"citation\":\"Left-wing deputy Nicolas Sansu filed it with 16 co-signers, and the National Assembly\u2019s finance committee adopted it on October 8, according to a Paris law firm.\",\"auteur\":\"BeInCrypto\",\"paraphrase\":true}]}}<\/script>\n<script nowprocket data-no-optimize=\"1\" data-no-defer=\"1\">\n(function(){\nvar EN=!\/^fr\/i.test(document.documentElement.lang||'fr');\nvar MOIS=['janvier','f\u00e9vrier','mars','avril','mai','juin','juillet','ao\u00fbt','septembre','octobre','novembre','d\u00e9cembre'];\nfunction dateTxt(i){var p=i.split('-');if(EN){try{return new Date(Date.UTC(+p[0],+p[1]-1,+p[2])).toLocaleDateString('en-GB',{day:'numeric',month:'long',year:'numeric',timeZone:'UTC'});}catch(e){return i;}}\n  return (+p[2]===1?'1er':+p[2])+' '+MOIS[+p[1]-1]+' '+p[0];}\nfunction el(t,c,x){var e=document.createElement(t);if(c)e.className=c;if(x!=null)e.textContent=x;return e;}\nfunction lier(s){\nif(s.dataset.knpPret)return;var src=s.querySelector('script.knp-donnees');if(!src)return;s.dataset.knpPret='1';\nvar D=JSON.parse(src.textContent);\nvar dlg=s.querySelector('.knp__dlg'),logo=dlg.querySelector('.knp__tete img'),rail=dlg.querySelector('.knp__rail'),\n    lire=dlg.querySelector('.knp__lire'),compte=dlg.querySelector('.knp__compte'),fl=dlg.querySelectorAll('.knp__fleche'),\n    media=null,dernier=null,actuel=0,minuteur=0;\nfunction lirePos(){var w=rail.clientWidth||1;actuel=Math.max(0,Math.min(media.articles.length-1,Math.round(rail.scrollLeft\/w)));maj();}\nfunction maj(){rail.querySelectorAll('video').forEach(function(v){if(v.closest('.knp__art')!==rail.children[actuel])v.pause();});var n=media.articles.length,a=media.articles[actuel];lire.href=a.url;\n  lire.querySelector('span').textContent=EN?(a.video?(a.libelle_en||(media.nom==='TF1 Info'?'Watch the newscast on TF1+':'Watch the video')):('Read on '+media.nom)):(a.libelle||('Read the article on '+media.nom));\n  compte.textContent=n>1?(actuel+1)+' \/ '+n:'';\n  fl[0].hidden=fl[1].hidden=n<2;fl[0].classList.toggle('knp--bout',actuel===0);fl[1].classList.toggle('knp--bout',actuel===n-1);}\nfunction aller(i){i=Math.max(0,Math.min(media.articles.length-1,i));actuel=i;maj();rail.scrollTo({left:i*rail.clientWidth,behavior:matchMedia('(prefers-reduced-motion:reduce)').matches?'auto':'smooth'});}\nfunction ouvrir(b,clavier){var m=D[b.dataset.media];if(!m)return;media=m;dernier=clavier?b:null;\n  var img=b.querySelector('img');logo.src=img.getAttribute('src');logo.alt=m.nom;\n  ['width','height'].forEach(function(k){var v=img.getAttribute(k);if(v)logo.setAttribute(k,v);else logo.removeAttribute(k);});\n  logo.className=img.classList.contains('knp--fixe')?'knp--fixe':'';\n  dlg.setAttribute('aria-label',m.nom+(m.articles.length>1?', '+m.articles.length+(EN?' publications':' publications'):''));\n  rail.textContent='';\n  m.articles.forEach(function(a){var c=el('article','knp__art');\n    if(a.date||!a.paraphrase){var meta=el('p','knp__meta');if(a.date){var t=el('time',null,dateTxt(a.date));t.dateTime=a.date;meta.appendChild(t);}\n    if(!a.paraphrase)meta.appendChild(document.createTextNode((a.date?' \u00b7 ':'')+a.auteur));c.appendChild(meta);}\n    c.appendChild(el('h3','knp__titre-art',a.titre));\n    if(a.video){var v=el('video','knp__video');v.controls=true;v.playsInline=true;v.preload='none';v.src=a.video;if(a.poster)v.poster=a.poster;v.setAttribute('aria-label',a.titre);c.appendChild(v);}\n    else if(a.paraphrase){c.appendChild(el('p','knp__extrait',a.citation));}\n    else{var q=el('q','knp__citation',a.citation);q.cite=a.url;c.appendChild(q);}\n    rail.appendChild(c);});\n  s.classList.add('knp--ouvert');\n  if(typeof dlg.showModal==='function')dlg.showModal();else dlg.setAttribute('open','');\n  rail.scrollLeft=0;actuel=0;maj();}\nfunction fermer(){if(dlg.open){if(typeof dlg.close==='function')dlg.close();else dlg.removeAttribute('open');}}\ndlg.addEventListener('close',function(){rail.querySelectorAll('video').forEach(function(v){v.pause();});s.classList.remove('knp--ouvert');var p=s.querySelector('.knp__piste');\n  if(dernier){dernier.focus();}else{if(s.contains(document.activeElement))document.activeElement.blur();if(p)p.scrollLeft=0;}});\ndlg.addEventListener('click',function(e){if(e.target===dlg)fermer();});\ndlg.querySelector('.knp__fermer').addEventListener('click',fermer);\nrail.addEventListener('scroll',function(){if(!media)return;clearTimeout(minuteur);minuteur=setTimeout(lirePos,90);},{passive:true});\nwindow.addEventListener('resize',function(){if(dlg.open){rail.scrollLeft=actuel*rail.clientWidth;maj();}},{passive:true});\nfl.forEach(function(f){f.addEventListener('click',function(){aller(actuel+(+f.dataset.dir));});});\ndlg.addEventListener('keydown',function(e){if(!media||media.articles.length<2||e.target.closest('a,video'))return;\n  if(e.key==='ArrowRight'&&actuel<media.articles.length-1){e.preventDefault();aller(actuel+1);}\n  else if(e.key==='ArrowLeft'&&actuel>0){e.preventDefault();aller(actuel-1);}});\ns.querySelectorAll('button.knp__logo').forEach(function(b){b.addEventListener('click',function(e){ouvrir(b,e.detail===0&&b.tabIndex>=0);});});\n}\ndocument.querySelectorAll('.knp').forEach(lier);\n})();\n<\/script>\n<\/div>\n  <\/div>\n<\/section>\n<section class=\"kcv-tabs\" id=\"kcv-cabinet\" aria-label=\"Annual accounts approval lawyer in Paris\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-tabs-head\">\n      <p class=\"kk\">Kohen Avocats, Paris 17<\/p>\n      <h2>Accounts approval: <em>what unblocks the annual meeting<\/em><\/h2>\n    <\/div>\n    <div class=\"kcv-bar\"><div class=\"kcv-chips\" role=\"tablist\" aria-label=\"Case sections\"><button class=\"kcv-chip-t on\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-avocat\" aria-controls=\"kcv-avocat\" aria-selected=\"true\" tabindex=\"0\">The lawyer<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p1\" aria-controls=\"kcv-p1\" aria-selected=\"false\" tabindex=\"-1\">The rules<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p2\" aria-controls=\"kcv-p2\" aria-selected=\"false\" tabindex=\"-1\">Your documents<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p3\" aria-controls=\"kcv-p3\" aria-selected=\"false\" tabindex=\"-1\">The method<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p4\" aria-controls=\"kcv-p4\" aria-selected=\"false\" tabindex=\"-1\">The timetable<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-p5\" aria-controls=\"kcv-p5\" aria-selected=\"false\" tabindex=\"-1\">The checks<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-synthese\" aria-controls=\"kcv-synthese\" aria-selected=\"false\" tabindex=\"-1\">Summary<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-faq\" aria-controls=\"kcv-faq\" aria-selected=\"false\" tabindex=\"-1\">Questions<\/button><button class=\"kcv-chip-t\" type=\"button\" role=\"tab\" id=\"kcv-t-kcv-textes\" aria-controls=\"kcv-textes\" aria-selected=\"false\" tabindex=\"-1\">Legal texts<\/button><\/div><\/div>\n    <div class=\"kcv-track\"><div class=\"kcv-slide kcv-on\" id=\"kcv-avocat\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-avocat\" tabindex=\"-1\">\n<div class=\"kcv-pro\">\n  <figure class=\"kcv-pro-photo\"><img fetchpriority=\"high\" src=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/kohen-footer\/portrait-reda-20260920-lignes-orange.jpg\" alt=\"Reda Kohen, lawyer at the Paris Bar\" width=\"1122\" height=\"1402\" loading=\"eager\" decoding=\"async\">\n    <figcaption class=\"kcv-pro-cap kcv-glass\"><span class=\"kcv-pro-capn\">Reda Kohen<\/span><span class=\"kcv-pro-capr\">Lawyer at the Paris Bar<\/span><\/figcaption>\n  <\/figure>\n  <div class=\"kcv-pro-body\">\n    <p class=\"kk\">Company law \u00b7 Paris 17th arrondissement<\/p>\n    <h2>What an <em>annual accounts approval lawyer<\/em> in Paris does<\/h2>\n    <ul class=\"kcv-pro-tags\"><li>Paris Bar<\/li><li>Company law<\/li><li>Corporate life and meetings<\/li><\/ul>\n    <p class=\"kcv-p\">Reda Kohen, lawyer at the Paris Bar, advises, in company law, company officers who must convene the annual meeting and shareholders who obtain neither the accounts nor the meeting to which they are entitled.<\/p>\n    <p class=\"kcv-p\">Approving the accounts is not a mere calendar formality. It requires accounts drawn up by the company officer, a properly convened meeting, delivery of the documents within the regulatory time limit, and then a vote on which depend the allocation of the result, any dividend distribution and the filing with the court registry.<\/p>\n    <p class=\"kcv-p\">In a SARL, the management report, the inventory and the annual accounts are submitted to the members within six months of the year-end, unless the court extends that period (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-26 of the French Commercial Code<\/a>). The firm first checks the corporate form and the articles of association, because the rule is not the same in a SAS, a SASU or an EURL.<\/p>\n    <p class=\"kcv-p\">Send what you have, even if incomplete: the firm will prioritise and complete the file with you. In an emergency, call <a href=\"tel:+33646605822\">06 46 60 58 22<\/a>.<\/p>\n    <p class=\"kcv-pro-meta\"><a href=\"https:\/\/consultation.avocat.fr\/avocat-paris\/reda-kohen-54670.html\" target=\"_blank\" rel=\"noopener\">Official profile in the directory of French lawyers (CNB)<\/a><span>Firm at 11 rue Margueritte, 75017 Paris<\/span><\/p>\n  <\/div>\n<\/div>\n<div class=\"kcv-cards\">\n  <div class=\"kcv-card\"><h3>A time limit that depends on the corporate form<\/h3><p>Six months in the SARL, the SA and single-shareholder companies; in a SAS with several shareholders, the time limit is the one set by the articles of association.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>A company officer who can be compelled<\/h3><p>The president of the court, seised by urgent application, may order the meeting to be convened or appoint an agent to hold it.<\/p><\/div>\n  <div class=\"kcv-card\"><h3>A vote that remains subject to scrutiny<\/h3><p>A refusal to approve without good reason may be characterised as an abuse, and an irregular resolution may be annulled under the conditions of the Civil Code.<\/p><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p1\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p1\" tabindex=\"-1\">\n<p class=\"kk\">The rules<\/p>\n<h2>Time limit, notice, vote: <em>the applicable rules<\/em><\/h2>\n<p class=\"kcv-lead\">Five sets of rules govern the approval meeting and what happens when it is not held.<\/p>\n<ol class=\"kcv-conds\">\n  <li>In the SARL, the accounts are submitted to the members within six months of the year-end; failing that, the public prosecutor or any interested person may ask the president, ruling by urgent application, to order the managers, if necessary subject to a daily penalty, to convene the meeting or to appoint an agent to do so (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-26 of the Commercial Code<\/a>). In the public limited company (soci\u00e9t\u00e9 anonyme), the time limit is the same, but the order may be sought by the public prosecutor or any shareholder (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535138\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535138\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 225-100 of the Commercial Code<\/a>).<\/li>\n  <li>In a SAS with several shareholders, the articles of association set the form and conditions of the collective decision on the accounts (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322706\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322706\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 227-9 of the Commercial Code<\/a>), and Article L. 225-100 is expressly excluded (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535177\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535177\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 227-1 of the Commercial Code<\/a>). The Criminal Chamber infers from this that the six-month time limit of the public limited company does not apply, \"since the application of that provision is expressly excluded by Article L. 227-1, paragraph 3, of the same Code, for simplified joint-stock companies\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/695e113175782d5f060d29ff\" target=\"_blank\" rel=\"noopener\">Cass. crim., 7 January 2026, No. 24-83.864<\/a>), except where there is a sole shareholder or a clause in the articles of association setting a time limit.<\/li>\n  <li>The accounts, the management report and the text of the resolutions are sent to the members of a SARL at least fifteen days before the meeting, with the inventory remaining available for inspection at the registered office (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048877368\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048877368\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 223-18 of the Commercial Code<\/a>). A resolution passed in breach of these disclosure rules may be annulled (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-26<\/a>).<\/li>\n  <li>Any member of a SARL may apply to the court for the appointment of an agent to convene the meeting and set its agenda (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049720548\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049720548\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-27 of the Commercial Code<\/a>), appointed by order of the president ruling by urgent application (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036665390\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000036665390\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 223-20 of the Commercial Code<\/a>). The president of the Paris economic activities court (tribunal des activit\u00e9s \u00e9conomiques) found that unapproved accounts harmed the company's interest, \"the 2022 and 2023 accounts have in all likelihood not been approved, which harms the corporate interest\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/69d3ff45cdc6046d475442c3\" target=\"_blank\" rel=\"noopener\">TAE Paris, urgent application, 11 July 2025, No. 2025028211<\/a>), and appointed an ad hoc agent to hold the meeting.<\/li>\n  <li>The manager of a SARL who fails to submit the accounts to the meeting faces a fine of \u20ac9,000 (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000025559695\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000025559695\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 241-5 of the Commercial Code<\/a>). The Criminal Chamber nevertheless holds that \"mere delay in submitting the accounting documents to the meeting of the members or to the sole member of a limited liability company is not a criminal offence\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/685e9fd87ad6edfa58ef1823\" target=\"_blank\" rel=\"noopener\">Cass. crim., 25 June 2025, No. 24-81.671<\/a>); it quashed the conviction handed down for that delay alone.<\/li>\n<\/ol>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>A delay in approval is not, in itself, an offence, but it prevents a dividend from being voted for the financial year concerned and delays the filing of the accounts: regularisation is dealt with year by year.<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p2\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p2\" tabindex=\"-1\">\n<p class=\"kk\">Your documents<\/p>\n<h2>What to gather depending on <em>your position<\/em><\/h2>\n<p class=\"kcv-lead\">The time limit, the validity of the notice of meeting and the standing of the applicant are checked against the documents, year by year.<\/p>\n<div class=\"kcv-duel\">\n  <div class=\"kcv-opt kcv-opt-a\"><p class=\"kcv-opt-k\">Position A<\/p><p class=\"kcv-opt-t\">You manage the company and must have the accounts approved<\/p><ul><li>Up-to-date articles of association, in particular the clauses on collective decisions, notice of meeting and, in a SAS, the time limit for approval<\/li><li>Annual accounts as drawn up, inventory, management report where the company is not exempt from one and, if there is one, the statutory auditor's report<\/li><li>Minutes for the last three financial years and receipts for filing with the court registry<\/li><li>The accountant's projected timetable and the reasons for any delay in drawing up the accounts<\/li><\/ul><\/div>\n  <div class=\"kcv-or\" aria-hidden=\"true\">or<\/div>\n  <div class=\"kcv-opt kcv-opt-b\"><p class=\"kcv-opt-k\">Position B<\/p><p class=\"kcv-opt-t\">You are a shareholder and the meeting is not being held or is going badly<\/p><ul><li>Articles of association, share capital breakdown and proof of your status as a shareholder<\/li><li>Formal notices sent to the company officer and the replies, or the absence of any<\/li><li>Notices of meeting received, documents provided, dates of receipt and the minutes under challenge<\/li><li>Register extract showing the accounts filed or missing for each financial year<\/li><\/ul><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>Date every item you send and keep the acknowledgements of receipt: the fifteen-day period, the validity of the notice of meeting and the prior date of your requests are proved by these documents.<\/p><\/div>\n<p class=\"kcv-p\">The firm also handles:<\/p>\n<ul class=\"kcv-pro-tags\"><li>General meetings<\/li><li>Disputes between shareholders<\/li><li>Removal of the company officer<\/li><li>Company officer's liability<\/li><\/ul><\/div><div class=\"kcv-slide\" id=\"kcv-p3\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p3\" tabindex=\"-1\">\n<p class=\"kk\">The method<\/p>\n<h2>How the firm <em>supports you<\/em><\/h2>\n<p class=\"kcv-lead\">Identify the applicable rule, secure the meeting, then deal with the deadlock by the most proportionate route.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 1<\/p><h3>Reading the articles of association and the corporate form<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">The firm determines who draws up the accounts, who convenes the meeting, within what time limit and by what majority, distinguishing between a SARL, a SAS with several shareholders and a single-shareholder company.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 2<\/p><h3>Preparing a properly held meeting<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">Notice of meeting, agenda, documents to be provided, draft resolutions on the approval of the accounts and the allocation of the result, then the minutes and the filing formalities.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 3<\/p><h3>Asking the president of the court for an extension or an order<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">Application for an extension where the accounts cannot be drawn up in time; urgent application for the appointment of an agent or for an order where the company officer does not convene the meeting.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Step 4<\/p><h3>Dealing with a refusal or an irregularity<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\">Analysis of the negative vote, examination of any abuse, an action for nullity within the limitation period, subject to the requirements of prejudice and influence on the vote, or regularisation before the court rules.<\/p><\/div><\/div>\n<\/div>\n<div class=\"kcv-callout\"><span class=\"kcv-callout-i\"><svg viewBox=\"0 0 24 24\" width=\"22\" height=\"22\" fill=\"currentColor\" aria-hidden=\"true\"><path d=\"M9.6 6C6.5 7.4 4.5 10 4.5 13.4V18h6v-6H7.6c.2-1.9 1.4-3.4 3.2-4.3L9.6 6zm9 0c-3.1 1.4-5.1 4-5.1 7.4V18h6v-6h-2.9c.2-1.9 1.4-3.4 3.2-4.3L18.6 6z\"\/><\/svg><\/span><p>A meeting held in haste with incomplete documents exposes the resolution to annulment. The firm checks the chain of notice, disclosure and vote before the chosen date.<\/p><\/div><\/div><div class=\"kcv-slide\" id=\"kcv-p4\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p4\" tabindex=\"-1\">\n<p class=\"kk\">The timetable<\/p>\n<h2>The timetable <em>of an annual approval<\/em><\/h2>\n<p class=\"kcv-lead\">From the year-end to filing with the court registry, for a SARL whose financial year matches the calendar year.<\/p>\n<ol class=\"kcv-hs\"><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Year-end<\/p><p><strong>Start of the time limit.<\/strong> The company officer has the inventory, the annual accounts and, unless micro and small companies are exempt under Article L. 232-1, IV, of the Commercial Code, the management report prepared; in a SARL, the six-month period runs from that day.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Drawing up the accounts<\/p><p>The manager draws up the accounts; if this cannot be done in time, the application for an extension should be prepared before the deadline.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Notice of meeting<\/p><p>Registered letter at least fifteen days before the meeting, with a clearly worded agenda.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Disclosure<\/p><p>The accounts, the management report and the resolutions are sent fifteen days beforehand; written questions are possible from the time of dispatch.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Meeting<\/p><p>Vote on the approval, then on the allocation of the result; signed minutes and an up-to-date register.<\/p><\/li><li><span class=\"kcv-hs-dot\" aria-hidden=\"true\"><\/span><p class=\"kcv-tl-t\">Filing with the court registry<\/p><p>Within one month of approval, two months if filed electronically; in the event of refusal, a copy of the resolution is filed within the same period.<\/p><\/li><\/ol><\/div><div class=\"kcv-slide\" id=\"kcv-p5\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-p5\" tabindex=\"-1\">\n<p class=\"kk\">The checks<\/p>\n<h2>What the firm checks <em>before the meeting<\/em><\/h2>\n<p class=\"kcv-lead\">An approval is valid only if the decision on which it rests withstands a challenge.<\/p>\n<div class=\"kcv-split\">\n  <ul class=\"kcv-check\"><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Applicable time limit: six months in a SARL, in an SA and for a sole shareholder; time limit set by the articles in a SAS with several shareholders; whether an extension order exists.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Who issued the notice of meeting: manager, statutory auditor or agent appointed by the court, and the capacity of each recipient.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Documents provided: in a SARL with several members, the accounts, the management report if required, the resolutions and the statutory auditor's report if there is one, sent at least fifteen days before the meeting; in a SAS, the arrangements set by the articles of association.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Majority and votes: calculation of voting rights, proxies and the risk of deadlock between shareholders holding equal stakes.<\/span><\/li><li><svg width=\"18\" height=\"18\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#E09019\" stroke-width=\"2.4\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><polyline points=\"20 6 9 17 4 12\"\/><\/svg><span>Aftermath of the vote: allocation of the result, distributable sums, filing with the court registry and the position of earlier unapproved financial years.<\/span><\/li><\/ul>\n  <aside class=\"kcv-act\">\n    <p class=\"kcv-act-k\">Case documents<\/p>\n    <p class=\"kcv-act-t\">Send what you have, even if incomplete<\/p>\n    <p class=\"kcv-act-p\">Submit your documents through the confidential form at the top of the page: the firm will prioritise and complete the file with you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><\/div>\n  <\/aside>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-synthese\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-synthese\" tabindex=\"-1\">\n<p class=\"kk\">Summary<\/p>\n<h2>Situation, evidence, <em>response<\/em><\/h2>\n<p class=\"kcv-lead\">Common situations help to determine the first step.<\/p>\n<div class=\"kcv-rows\">\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Accounts that the accountant will not be able to finalise in time<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Correspondence with the accountant, last approved accounts, forecast.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> Before the six months expire.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Reasoned application for an extension, with a realistic meeting date.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Manager who has not convened the meeting for several financial years<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Formal notices, register extract, articles of association and share capital breakdown.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> As soon as the approval period has expired.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Urgent application for the appointment of an agent to convene the meeting.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Accounts or management report not provided<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Written requests and the company officer's replies, notice of meeting received.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> Before the meeting if possible.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Order to provide the documents, directed against the company officer personally.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Shareholder who refuses to approve without good reason<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Minutes, successive votes, accounts certified or prepared by the accountant.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> After the vote of refusal.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Analysis of the abuse and application for an agent to cast the vote.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Shareholder not notified of the meeting<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Acknowledgement of receipt, minutes, breakdown of votes.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> Two years from the day on which the nullity is incurred, subject to the transitional calculation for a decision taken before 1 October 2025.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Action for nullity if the shareholder shows prejudice, if the irregularity affected the outcome of the vote and if annulment does not have excessive consequences for the company, or regularisation.<\/p><\/div><\/div>\n<div class=\"kcv-row\"><div class=\"kcv-row-h\"><p class=\"kcv-row-k\">Situation<\/p><h3>Accounts never filed with the court registry<\/h3><\/div><div class=\"kcv-row-b\"><p class=\"kcv-p\"><strong>Decisive evidence:<\/strong> Register extract and statement of approvals.<\/p><p class=\"kcv-p\"><strong>Time limit:<\/strong> One month after approval, two months if filed electronically.<\/p><p class=\"kcv-p\"><strong>Useful action:<\/strong> Regularisation of the approvals, then filing; failing that, an order subject to a daily penalty.<\/p><\/div><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-faq\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-faq\" tabindex=\"-1\">\n<p class=\"kk\">Frequently asked questions<\/p>\n<h2>Your questions: <em>accounts approval<\/em><\/h2>\n<div class=\"kcv-faqgrid\">\n  <aside class=\"kcv-act kcv-act-sticky\">\n    <p class=\"kcv-act-k\">13 questions<\/p>\n    <p class=\"kcv-act-t\">A situation not listed here?<\/p>\n    <p class=\"kcv-act-p\">Every case has its own features. The firm reads your documents before answering you.<\/p>\n    <div class=\"kcv-act-b\"><a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a><a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a><\/div>\n  <\/aside>\n  <div class=\"kcv-faq\"><details><summary>Within what time limit must the meeting approve the annual accounts?<\/summary><div class=\"a\"><p>In a SARL, the management report, the inventory and the annual accounts drawn up by the managers are submitted to the members in a meeting within six months of the end of the financial year, unless the court extends that period (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-26 of the French Commercial Code<\/a>). The public limited company (soci\u00e9t\u00e9 anonyme) is subject to a comparable rule for its ordinary general meeting (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535138\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535138\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 225-100<\/a>). Where the company has only one shareholder, that shareholder approves the accounts within the same six-month period, whether it is an EURL or a SASU (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000019291719\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000019291719\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-31<\/a> and <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322706\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322706\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 227-9<\/a>). A SAS with several shareholders is a separate case: the law refers to the articles of association, which must provide for the collective decision on the accounts. For a financial year ending on 31 December, the deadline therefore falls, in principle, on the following 30 June in a SARL. That time limit also governs what follows: filing with the court registry takes place within one month of approval, or within two months if filed electronically. The firm checks the year-end date set out in the articles of association, any change of financial year and whether an extension order exists before fixing the date of the meeting.<\/p><\/div><\/details><details><summary>Does the six-month time limit apply to a SAS?<\/summary><div class=\"a\"><p>Not automatically. Article L. 227-1 of the Commercial Code excludes, for the SAS, several rules applying to the public limited company, including Article L. 225-100, which requires the meeting to be held within six months (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535177\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535177\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 227-1<\/a>). Article L. 227-9 leaves it to the articles of association to set the forms and conditions of collective decisions, including the approval of the accounts. In a judgment of 7 January 2026, the Criminal Chamber quashed a conviction based on the overrun of this time limit, noting that the judges had checked neither the existence of a sole shareholder nor any clause in the articles of association (<a href=\"https:\/\/www.courdecassation.fr\/decision\/695e113175782d5f060d29ff\" target=\"_blank\" rel=\"noopener\">Cass. crim., 7 January 2026, No. 24-83.864<\/a>). Three situations result. If the SAS has a sole shareholder, the law requires that shareholder to approve within six months. If the articles of association set a time limit, that time limit applies. If the articles are silent, the obligation to submit the accounts to the shareholders remains, but no specific statutory time limit applies. Filing with the court registry, which follows approval, remains pending for as long as the shareholders have not decided. The firm therefore begins by re-reading the clause of the articles of association on collective decisions before any formal notice or court application.<\/p><\/div><\/details><details><summary>How can a postponement of the approval meeting be obtained?<\/summary><div class=\"a\"><p>The six-month time limit may be extended by court decision (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-26 of the Commercial Code<\/a>). For the public limited company, the application comes from the board of directors or the management board, and the president of the court rules on application by order (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006261101\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006261101\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 225-64<\/a>). In practice, the registry of the Paris economic activities court (tribunal des activit\u00e9s \u00e9conomiques) recommends filing the application before the time limit expires, signed by the legal representative and accompanied by the latest accounts. The application must set out a genuine reason and propose a realistic new deadline. An extension is not guaranteed: in Clermont-Ferrand, majority shareholders obtained the withdrawal of an extension order, the president noting that the accounts had been drawn up by the accountant and audited by the statutory auditor, and that \"they are entitled to vote against the approval of the company accounts at the general meeting\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/69b83be0cdc6046d47dfd719\" target=\"_blank\" rel=\"noopener\">TC Clermont-Ferrand, president, 18 March 2025, No. 2024006464<\/a>). That decision went against the company that had obtained the postponement. The firm therefore checks that the delay stems from an objective cause, such as late completion of the accounting work, and not from a disagreement between shareholders that is a matter for the vote.<\/p><\/div><\/details><details><summary>The manager does not convene the meeting: what can a shareholder do?<\/summary><div class=\"a\"><p>The shareholder has two routes. The first is an order: if the meeting has not been held within six months, any interested person may ask the president, ruling by urgent application, to order the managers, where appropriate subject to a daily penalty, to convene it or to appoint an agent to do so (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-26 of the Commercial Code<\/a>). The second is the direct appointment of an agent: any shareholder may apply to the court for an agent to convene the meeting and set its agenda (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049720548\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049720548\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-27<\/a>). The president of the Paris economic activities court thus appointed an ad hoc agent at the request of shareholders together holding 70% of the share capital, after several formal notices had gone unanswered, with the task of obtaining the accounts and holding the meeting (<a href=\"https:\/\/www.courdecassation.fr\/decision\/69d3ff45cdc6046d475442c3\" target=\"_blank\" rel=\"noopener\">TAE Paris, urgent application, 11 July 2025, No. 2025028211<\/a>). In another case, he held that the assignment requested \"does not justify the appointment of a court-appointed administrator but that of an ad hoc agent\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/69d18b54cdc6046d4724c7df\" target=\"_blank\" rel=\"noopener\">TAE Paris, urgent application, 23 January 2025, No. 2024068066<\/a>). The application is best preceded by a dated formal notice and should propose a precise agenda: approval of each overdue financial year, allocation of the result and, if necessary, the fate of the manager's mandate.<\/p><\/div><\/details><details><summary>What documents must the shareholder receive before the meeting?<\/summary><div class=\"a\"><p>In a SARL, the annual accounts, the management report, the text of the proposed resolutions and, where applicable, the consolidated accounts and the statutory auditors' reports are sent to the members at least fifteen days before the meeting (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048877368\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048877368\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 223-18 of the French Commercial Code<\/a>). Micro and small companies are, however, exempt from preparing a management report, except in the cases provided for by Article L. 232-1, IV, of the Commercial Code. During those fifteen days, the inventory is kept at the registered office at their disposal, without any right to take a copy. From the time of this disclosure, each member may put written questions, which the manager must answer during the meeting (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-26<\/a>). A resolution passed in breach of these rules may be annulled. If the documents are not provided, the member may ask the president, ruling by urgent application, to order their disclosure subject to a daily penalty or to appoint an agent to do so (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535273\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535273\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 238-1<\/a>). The application must, however, be directed at the right person: the Court of Cassation holds that this procedure \"must be directed against those officers, in their personal capacity, and not against the company they represent\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6260f751b2c302277d9c19d6\" target=\"_blank\" rel=\"noopener\">Cass. com., 21 April 2022, No. 20-11.850<\/a>), and it quashed the judgment that had granted a wrongly directed order, which went against the applicant shareholder.<\/p><\/div><\/details><details><summary>What happens if the shareholders refuse to approve the accounts?<\/summary><div class=\"a\"><p>A refusal is a valid vote: it is not in itself a fault and does not make the company irregular. It nevertheless has practical effects. In the SARL, a copy of the resolution of refusal is filed with the court registry within the same period as approved accounts (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535223\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535223\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 232-22 of the Commercial Code<\/a>). Dividends may be decided only after approval of the accounts and a finding that there are distributable sums (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006229031\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006229031\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 232-12<\/a>), which rules out voting a dividend for that financial year for as long as the refusal persists, subject to the interim dividends that the same article authorises on strict conditions. The company officer must then understand the reason for the refusal: an accounting error to be corrected, a disagreement over a provision, or distrust of management. Corrected accounts may be submitted to a new meeting. If the shareholders ask for specific explanations, a report by the statutory auditor, where there is one, may inform the debate. In the SARL, members representing at least one tenth of the share capital may also apply to the court for an expert assessment of one or more specified management operations (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006223320\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006223320\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-37<\/a>). Where the refusal stems from a conflict unrelated to the accounts, the question becomes one of abuse of voting rights, dealt with in the next question. The firm examines the successive minutes and the reasons given in order to distinguish a legitimate disagreement from a deadlock.<\/p><\/div><\/details><details><summary>Can a refusal to approve be found abusive?<\/summary><div class=\"a\"><p>Yes, where the negative vote rests on no reason connected with the accounts and serves a personal interest to the detriment of the company. The Versailles Court of Appeal held, in respect of a professional civil company (soci\u00e9t\u00e9 civile professionnelle), that a partner had committed an abuse by refusing to approve the accounts for three financial years without giving reasons, whereas \"the corporate interest requires that a company's annual accounts be approved as it goes along\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/67a31f9af1a54976865ca612\" target=\"_blank\" rel=\"noopener\">CA Versailles, ch. civ. 1-1, 4 February 2025, No. 23\/08354<\/a>); it appointed an agent to convene the meeting and to vote on that partner's behalf in accordance with the corporate interest. The decision went against the partner who refused, and it remains a case-specific ruling: the abuse was found only for the three financial years in which the refusal was supported by no specific criticism. Proof therefore rests on the chronology of the votes, the absence of any specific accounting criticism and the harm caused to the company, for example the impossibility of filing the accounts or distributing profits. The judge does not vote in place of the shareholder: the judge appoints an agent. The firm first assesses whether a fresh presentation of the accounts, with written replies to the objections, can break the deadlock before any action is taken.<\/p><\/div><\/details><details><summary>Does the manager commit an offence by approving the accounts late?<\/summary><div class=\"a\"><p>The manager of a SARL who fails to submit the inventory, the annual accounts and the management report for each financial year to the meeting for approval faces a fine of \u20ac9,000 (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000025559695\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000025559695\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 241-5 of the Commercial Code<\/a>); Article L. 242-10 provides for the same penalty for officers of a public limited company. The Criminal Chamber has nevertheless clarified the scope of this offence. Since the Act of 22 March 2012, \"failing to hold the members' meeting within six months of the end of the financial year is no longer punishable\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/67ac548791acc6fabdb2ce45\" target=\"_blank\" rel=\"noopener\">Cass. crim., 12 February 2025, No. 23-86.857<\/a>), and mere delay is not an offence (<a href=\"https:\/\/www.courdecassation.fr\/decision\/685e9fd87ad6edfa58ef1823\" target=\"_blank\" rel=\"noopener\">Cass. crim., 25 June 2025, No. 24-81.671<\/a>). In both cases, the Court quashed convictions handed down for financial years that had in the end been presented to the members. The offence therefore requires a failure to submit, not a late submission. Delay is not without consequence, however: it gives the members access to an urgent application for an order or for the appointment of an agent, delays filing with the court registry and may give rise to a civil liability claim if the company suffers loss. The firm first regularises the outstanding financial years, in chronological order.<\/p><\/div><\/details><details><summary>Can dividends be distributed without approval of the accounts?<\/summary><div class=\"a\"><p>In principle, no. The meeting determines the share allocated to the shareholders as dividends after approval of the annual accounts and a finding that there are distributable sums (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006229031\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006229031\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 232-12 of the Commercial Code<\/a>). The same article allows interim dividends before approval, provided that a balance sheet certified by a statutory auditor shows a profit since the previous year-end. The Court of Cassation also ties retained earnings to the annual meeting: \"only the meeting approving the accounts for that financial year may decide on its allocation and, where appropriate, its distribution\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/67ac552f91acc6fabdb2cf1b\" target=\"_blank\" rel=\"noopener\">Cass. com., 12 February 2025, No. 23-11.410<\/a>). In the same decision, it recalls that \"the resolutions of a commercial company are binding on the shareholders for as long as their nullity has not been declared\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/67ac552f91acc6fabdb2cf1b\" target=\"_blank\" rel=\"noopener\">Cass. com., 12 February 2025, No. 23-11.410<\/a>) and quashes the judgment that had refused to pay the shareholders dividends voted by a resolution that had never been annulled. An irregular distribution is therefore challenged by seeking nullity of the resolution, not by refusing to carry it out. The firm checks the order of the resolutions, the calculation of the distributable sums and the date of the meeting that rules on the allocation.<\/p><\/div><\/details><details><summary>Does approval of the accounts amount to a discharge for the company officer?<\/summary><div class=\"a\"><p>No. Approval concerns the accounts, not the management. Even where the meeting expressly votes a discharge (quitus), no decision of the shareholders can extinguish a liability claim against the managers for a fault committed in the course of their mandate (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444156\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444156\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1843-5 of the French Civil Code<\/a>). The Third Civil Chamber upheld a court of appeal's finding that the discharge voted could not release the manager \"for faults committed in his management\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/60b086ee8c47e68b8baf88b0\" target=\"_blank\" rel=\"noopener\">Cass. 3e civ., 27 May 2021, No. 19-16.716<\/a>), without any need to examine whether the shareholders had been informed. For the company officer, the approval meeting is therefore no protection: a shareholder may vote for the accounts and then bring a liability claim if a fault emerges later. For the shareholder, voting for approval does not remove the right to bring a claim, but an abstention, or a vote against accompanied by written questions, preserves a useful record of their reservations. Nor can the articles of association make an action on behalf of the company subject to authorisation by the meeting. The firm advises distinguishing in the minutes between the resolution approving the accounts and the discharge resolution, and recording in them the company officer's answers to the questions put.<\/p><\/div><\/details><details><summary>How can an irregular approval meeting be challenged?<\/summary><div class=\"a\"><p>Since 1 October 2025, the nullity of corporate decisions can result only from the breach of a mandatory provision of company law or from a ground of nullity of contracts; breach of the articles of association is not a ground of nullity, unless the law provides otherwise (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322322\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322322\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1844-10 of the Civil Code<\/a>). The judge may declare nullity only if three conditions are met: the applicant shows prejudice resulting from harm to the interest protected by the rule breached, the irregularity influenced the outcome of the decision, and the consequences of nullity for the corporate interest are not excessive on the day it is declared (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051317310\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051317310\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1844-12-1<\/a>). The action is subject to a two-year limitation period from the day on which the nullity is incurred (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322348\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322348\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1844-14<\/a>); for a decision taken before 1 October 2025, the former three-year period has been shortened, and the new period runs from that date without the total duration exceeding the former one (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000019017122\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000019017122\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 2222<\/a>). Under the earlier provisions, the Court of Cassation required, for a SARL, that a failure to give notice of the meeting lead to nullity only if it deprived the member of the right to take part and was liable to influence the result (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6656c53467f9f200081224a6\" target=\"_blank\" rel=\"noopener\">Cass. com., 29 May 2024, No. 21-21.559<\/a>); it quashed the annulment ordered without that examination, to the detriment of the applicant member. It also holds that \"the regularisation of a corporate decision prevents nullity from being declared only if it takes place before the court rules on the merits at first instance\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/698c3a92cdc6046d47d9fca0\" target=\"_blank\" rel=\"noopener\">Cass. com., 11 February 2026, No. 24-18.524<\/a>), a rule now laid down by <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322337\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322337\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1844-11<\/a>. The court may grant a period of time to cure the nullity (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444194\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006444194\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article 1844-13<\/a>). The firm weighs the prejudice and the real impact of the irregularity on the vote before bringing the action.<\/p><\/div><\/details><details><summary>In an EURL or a SASU, how are the accounts approved?<\/summary><div class=\"a\"><p>The sole shareholder approves the accounts personally, after the statutory auditor's report if there is one, within six months of the year-end (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000019291719\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000019291719\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 223-31 of the Commercial Code<\/a> for the EURL, <a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322706\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322706\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 227-9<\/a> for the SASU). The decision, taken in place of the meeting, is entered in a register, and the sole shareholder cannot delegate this power. A simplification exists where the sole shareholder runs the company personally: in the EURL of which they are the sole manager, or in the SASU of which they personally hold the presidency as an individual, filing the duly signed inventory and annual accounts with the Trade and Companies Register within the same period amounts to approval. This exemption does not apply if the sole shareholder is a company, or if a third party runs the company: a written decision of the sole shareholder is then required. The president of the Paris economic activities court also appointed an ad hoc agent at the request of a company that was the sole shareholder of a SARL, with the task of convening it to approve the accounts and to rule on the management (<a href=\"https:\/\/www.courdecassation.fr\/decision\/69d18b54cdc6046d4724c7df\" target=\"_blank\" rel=\"noopener\">TAE Paris, urgent application, 23 January 2025, No. 2024068066<\/a>). The firm checks who runs the company, who holds the share capital and whether the register of decisions is kept.<\/p><\/div><\/details><details><summary>What is the link between approval of the accounts and filing them with the court registry?<\/summary><div class=\"a\"><p>Filing follows approval. The SARL files its accounts within one month of their approval, or within two months if filed electronically, together with the allocation resolution; in the event of refusal, it files the resolution of refusal (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535223\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535223\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 232-22 of the Commercial Code<\/a>). The company limited by shares, including the SAS, is subject to an identical rule (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051559583\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051559583\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 232-23<\/a>). Failure to file is punished by the fine for fifth-class minor offences (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006265627\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006265627\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article R. 247-3<\/a>). Without approval, this time limit does not start: the Criminal Chamber held that, in the absence of approval, \"the one-month period provided for by Article L. 232-23 of the Commercial Code for filing them with the registry has not begun to run\" (our translation) (<a href=\"https:\/\/www.courdecassation.fr\/decision\/695e113175782d5f060d29ff\" target=\"_blank\" rel=\"noopener\">Cass. crim., 7 January 2026, No. 24-83.864<\/a>). Delay in approval therefore has repercussions on the publication of the accounts. Any interested person may apply by urgent application for an order to file subject to a daily penalty (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006219291\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000006219291\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 123-5-1<\/a>): in Paris, the president ordered the president of a SAS to file three financial years within thirty days of service, leaving it to the enforcement judge to liquidate the daily penalty (<a href=\"https:\/\/www.courdecassation.fr\/decision\/6a30039ecdc6046d4761ee54\" target=\"_blank\" rel=\"noopener\">TAE Paris, urgent application, 8 June 2026, No. 2026028460<\/a>). The president of the court may also act of their own motion (<a href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000044052535\" target=\"_blank\" rel=\"noopener\" class=\"kohen-legifrance-popup-link\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000044052535\" data-kohen-legifrance-title=\"Texte officiel Legifrance\">Article L. 611-2<\/a>). Regularisation starts with the missing meetings.<\/p><\/div><\/details><\/div>\n<\/div><\/div><div class=\"kcv-slide\" id=\"kcv-textes\" role=\"tabpanel\" aria-labelledby=\"kcv-t-kcv-textes\" tabindex=\"-1\">\n<p class=\"kk\">Sources and related pages<\/p>\n<h2>Official texts and <em>related pages<\/em><\/h2>\n<p class=\"kcv-lead\">The sources for this page and the firm's related areas of practice.<\/p>\n<div class=\"kcv-arts\"><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535091\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 223-26 of the Commercial Code<\/span><span class=\"kcv-art-t\">approval of the accounts in the SARL and the six-month time limit<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049720548\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000049720548\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 223-27 of the Commercial Code<\/span><span class=\"kcv-art-t\">notice of meeting and court-appointed agent<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322706\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322706\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 227-9 of the Commercial Code<\/span><span class=\"kcv-art-t\">collective decisions and sole shareholder in the SAS<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048877368\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048877368\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article R. 223-18 of the Commercial Code<\/span><span class=\"kcv-art-t\">disclosure of documents fifteen days beforehand<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000025559695\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000025559695\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 241-5 of the Commercial Code<\/span><span class=\"kcv-art-t\">failure to submit the accounts to the meeting<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535223\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000048535223\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article L. 232-22 of the Commercial Code<\/span><span class=\"kcv-art-t\">filing of the SARL's accounts after approval or refusal<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-art kohen-legifrance-popup-link\" href=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322322\" target=\"_blank\" rel=\"noopener\" data-kohen-legifrance-url=\"https:\/\/www.legifrance.gouv.fr\/codes\/article_lc\/LEGIARTI000051322322\" data-kohen-legifrance-title=\"Texte officiel Legifrance\"><span class=\"kcv-art-n\">Article 1844-10 of the Civil Code<\/span><span class=\"kcv-art-t\">nullity of corporate decisions<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<h3 class=\"kcv-center\">Further reading<\/h3>\n<div class=\"kcv-pgs\"><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/company-law-lawyer-paris\/\"><span class=\"kcv-pg-t\">Company law<\/span><span class=\"kcv-pg-s\">Firm expertise<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/company-law-lawyer-paris\/shareholders-meeting-lawyer\/\"><span class=\"kcv-pg-t\">General meetings<\/span><span class=\"kcv-pg-s\">Firm expertise<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/company-law-lawyer-paris\/shareholder-disputes-lawyer\/\"><span class=\"kcv-pg-t\">Disputes between shareholders<\/span><span class=\"kcv-pg-s\">Firm expertise<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/company-law-lawyer-paris\/director-removal-lawyer\/\"><span class=\"kcv-pg-t\">Appointment and removal of the company officer<\/span><span class=\"kcv-pg-s\">Firm expertise<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><a class=\"kcv-pg\" href=\"https:\/\/kohenavocats.fr\/en\/company-law-lawyer-paris\/director-liability-lawyer\/\"><span class=\"kcv-pg-t\">Company officer's liability<\/span><span class=\"kcv-pg-s\">Firm expertise<\/span><span class=\"kcv-art-a\"><svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M7 17 17 7M9 7h8v8\"\/><\/svg><\/span><\/a><\/div>\n<p class=\"kcv-small kcv-center\">Page updated on 1 November 2026.<\/p><\/div><\/div>\n  <\/div>\n<\/section>\n<section class=\"kcv-cta\">\n  <div class=\"kcv-in\">\n    <div class=\"kcv-cta-card\">\n      <h2>Accounts to be approved or a meeting that is not being held? Take stock <em>today<\/em>.<\/h2>\n      <p>Send the articles of association, the latest minutes and your correspondence with the company officer or the shareholders: the firm checks the applicable time limit, the validity of the meeting and the measure to seek.<\/p>\n      <div class=\"kcv-btns\">\n        <a class=\"kcv-fb kcv-fb-tel\" href=\"tel:+33646605822\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"currentColor\" stroke=\"none\" stroke-width=\"0\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M22 16.9v3a2 2 0 0 1-2.2 2 19.8 19.8 0 0 1-8.6-3.1 19.5 19.5 0 0 1-6-6A19.8 19.8 0 0 1 2.1 4.2 2 2 0 0 1 4.1 2h3a2 2 0 0 1 2 1.7c.1.9.4 1.8.7 2.7a2 2 0 0 1-.5 2.1L8 9.8a16 16 0 0 0 6 6l1.3-1.3a2 2 0 0 1 2.1-.4c.9.3 1.8.6 2.7.7a2 2 0 0 1 1.7 2z\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Call the firm<span class=\"kcv-fb-n\">06&nbsp;46&nbsp;60&nbsp;58&nbsp;22<\/span><\/span><\/a>\n        <a class=\"kcv-fb kcv-fb-mail\" href=\"#kch-form\"><span class=\"kcv-fb-orb\"><svg viewBox=\"0 0 24 24\" width=\"24\" height=\"24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><rect x=\"2.5\" y=\"4.5\" width=\"19\" height=\"15\" rx=\"2.5\"\/><path d=\"m3.5 6.5 8.5 6.5 8.5-6.5\"\/><\/svg><\/span><span class=\"kcv-fb-txt\">Send your documents<span class=\"kcv-fb-n\">confidential form<\/span><\/span><\/a>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n<div class=\"kcv-news-band\"><h2>The latest <em>news.<\/em><\/h2><\/div>\n<\/div>\n<script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"Within what time limit must the meeting approve the annual accounts?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"In a SARL, the management report, the inventory and the annual accounts drawn up by the managers are submitted to the members in a meeting within six months of the end of the financial year, unless the court extends that period (Article L. 223-26 of the French Commercial Code). The public limited company (soci\u00e9t\u00e9 anonyme) is subject to a comparable rule for its ordinary general meeting (Article L. 225-100). Where the company has only one shareholder, that shareholder approves the accounts within the same six-month period, whether it is an EURL or a SASU (Article L. 223-31 and Article L. 227-9). A SAS with several shareholders is a separate case: the law refers to the articles of association, which must provide for the collective decision on the accounts. For a financial year ending on 31 December, the deadline therefore falls, in principle, on the following 30 June in a SARL. That time limit also governs what follows: filing with the court registry takes place within one month of approval, or within two months if filed electronically. The firm checks the year-end date set out in the articles of association, any change of financial year and whether an extension order exists before fixing the date of the meeting.\"}}, {\"@type\": \"Question\", \"name\": \"Does the six-month time limit apply to a SAS?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Not automatically. Article L. 227-1 of the Commercial Code excludes, for the SAS, several rules applying to the public limited company, including Article L. 225-100, which requires the meeting to be held within six months (Article L. 227-1). Article L. 227-9 leaves it to the articles of association to set the forms and conditions of collective decisions, including the approval of the accounts. In a judgment of 7 January 2026, the Criminal Chamber quashed a conviction based on the overrun of this time limit, noting that the judges had checked neither the existence of a sole shareholder nor any clause in the articles of association (Cass. crim., 7 January 2026, No. 24-83.864). Three situations result. If the SAS has a sole shareholder, the law requires that shareholder to approve within six months. If the articles of association set a time limit, that time limit applies. If the articles are silent, the obligation to submit the accounts to the shareholders remains, but no specific statutory time limit applies. Filing with the court registry, which follows approval, remains pending for as long as the shareholders have not decided. The firm therefore begins by re-reading the clause of the articles of association on collective decisions before any formal notice or court application.\"}}, {\"@type\": \"Question\", \"name\": \"How can a postponement of the approval meeting be obtained?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The six-month time limit may be extended by court decision (Article L. 223-26 of the Commercial Code). For the public limited company, the application comes from the board of directors or the management board, and the president of the court rules on application by order (Article R. 225-64). In practice, the registry of the Paris economic activities court (tribunal des activit\u00e9s \u00e9conomiques) recommends filing the application before the time limit expires, signed by the legal representative and accompanied by the latest accounts. The application must set out a genuine reason and propose a realistic new deadline. An extension is not guaranteed: in Clermont-Ferrand, majority shareholders obtained the withdrawal of an extension order, the president noting that the accounts had been drawn up by the accountant and audited by the statutory auditor, and that \\\"they are entitled to vote against the approval of the company accounts at the general meeting\\\" (our translation) (TC Clermont-Ferrand, president, 18 March 2025, No. 2024006464). That decision went against the company that had obtained the postponement. The firm therefore checks that the delay stems from an objective cause, such as late completion of the accounting work, and not from a disagreement between shareholders that is a matter for the vote.\"}}, {\"@type\": \"Question\", \"name\": \"The manager does not convene the meeting: what can a shareholder do?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The shareholder has two routes. The first is an order: if the meeting has not been held within six months, any interested person may ask the president, ruling by urgent application, to order the managers, where appropriate subject to a daily penalty, to convene it or to appoint an agent to do so (Article L. 223-26 of the Commercial Code). The second is the direct appointment of an agent: any shareholder may apply to the court for an agent to convene the meeting and set its agenda (Article L. 223-27). The president of the Paris economic activities court thus appointed an ad hoc agent at the request of shareholders together holding 70% of the share capital, after several formal notices had gone unanswered, with the task of obtaining the accounts and holding the meeting (TAE Paris, urgent application, 11 July 2025, No. 2025028211). In another case, he held that the assignment requested \\\"does not justify the appointment of a court-appointed administrator but that of an ad hoc agent\\\" (our translation) (TAE Paris, urgent application, 23 January 2025, No. 2024068066). The application is best preceded by a dated formal notice and should propose a precise agenda: approval of each overdue financial year, allocation of the result and, if necessary, the fate of the manager's mandate.\"}}, {\"@type\": \"Question\", \"name\": \"What documents must the shareholder receive before the meeting?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"In a SARL, the annual accounts, the management report, the text of the proposed resolutions and, where applicable, the consolidated accounts and the statutory auditors' reports are sent to the members at least fifteen days before the meeting (Article R. 223-18 of the French Commercial Code). Micro and small companies are, however, exempt from preparing a management report, except in the cases provided for by Article L. 232-1, IV, of the Commercial Code. During those fifteen days, the inventory is kept at the registered office at their disposal, without any right to take a copy. From the time of this disclosure, each member may put written questions, which the manager must answer during the meeting (Article L. 223-26). A resolution passed in breach of these rules may be annulled. If the documents are not provided, the member may ask the president, ruling by urgent application, to order their disclosure subject to a daily penalty or to appoint an agent to do so (Article L. 238-1). The application must, however, be directed at the right person: the Court of Cassation holds that this procedure \\\"must be directed against those officers, in their personal capacity, and not against the company they represent\\\" (our translation) (Cass. com., 21 April 2022, No. 20-11.850), and it quashed the judgment that had granted a wrongly directed order, which went against the applicant shareholder.\"}}, {\"@type\": \"Question\", \"name\": \"What happens if the shareholders refuse to approve the accounts?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"A refusal is a valid vote: it is not in itself a fault and does not make the company irregular. It nevertheless has practical effects. In the SARL, a copy of the resolution of refusal is filed with the court registry within the same period as approved accounts (Article L. 232-22 of the Commercial Code). Dividends may be decided only after approval of the accounts and a finding that there are distributable sums (Article L. 232-12), which rules out voting a dividend for that financial year for as long as the refusal persists, subject to the interim dividends that the same article authorises on strict conditions. The company officer must then understand the reason for the refusal: an accounting error to be corrected, a disagreement over a provision, or distrust of management. Corrected accounts may be submitted to a new meeting. If the shareholders ask for specific explanations, a report by the statutory auditor, where there is one, may inform the debate. In the SARL, members representing at least one tenth of the share capital may also apply to the court for an expert assessment of one or more specified management operations (Article L. 223-37). Where the refusal stems from a conflict unrelated to the accounts, the question becomes one of abuse of voting rights, dealt with in the next question. The firm examines the successive minutes and the reasons given in order to distinguish a legitimate disagreement from a deadlock.\"}}, {\"@type\": \"Question\", \"name\": \"Can a refusal to approve be found abusive?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Yes, where the negative vote rests on no reason connected with the accounts and serves a personal interest to the detriment of the company. The Versailles Court of Appeal held, in respect of a professional civil company (soci\u00e9t\u00e9 civile professionnelle), that a partner had committed an abuse by refusing to approve the accounts for three financial years without giving reasons, whereas \\\"the corporate interest requires that a company's annual accounts be approved as it goes along\\\" (our translation) (CA Versailles, ch. civ. 1-1, 4 February 2025, No. 23\/08354); it appointed an agent to convene the meeting and to vote on that partner's behalf in accordance with the corporate interest. The decision went against the partner who refused, and it remains a case-specific ruling: the abuse was found only for the three financial years in which the refusal was supported by no specific criticism. Proof therefore rests on the chronology of the votes, the absence of any specific accounting criticism and the harm caused to the company, for example the impossibility of filing the accounts or distributing profits. The judge does not vote in place of the shareholder: the judge appoints an agent. The firm first assesses whether a fresh presentation of the accounts, with written replies to the objections, can break the deadlock before any action is taken.\"}}, {\"@type\": \"Question\", \"name\": \"Does the manager commit an offence by approving the accounts late?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The manager of a SARL who fails to submit the inventory, the annual accounts and the management report for each financial year to the meeting for approval faces a fine of \u20ac9,000 (Article L. 241-5 of the Commercial Code); Article L. 242-10 provides for the same penalty for officers of a public limited company. The Criminal Chamber has nevertheless clarified the scope of this offence. Since the Act of 22 March 2012, \\\"failing to hold the members' meeting within six months of the end of the financial year is no longer punishable\\\" (our translation) (Cass. crim., 12 February 2025, No. 23-86.857), and mere delay is not an offence (Cass. crim., 25 June 2025, No. 24-81.671). In both cases, the Court quashed convictions handed down for financial years that had in the end been presented to the members. The offence therefore requires a failure to submit, not a late submission. Delay is not without consequence, however: it gives the members access to an urgent application for an order or for the appointment of an agent, delays filing with the court registry and may give rise to a civil liability claim if the company suffers loss. The firm first regularises the outstanding financial years, in chronological order.\"}}, {\"@type\": \"Question\", \"name\": \"Can dividends be distributed without approval of the accounts?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"In principle, no. The meeting determines the share allocated to the shareholders as dividends after approval of the annual accounts and a finding that there are distributable sums (Article L. 232-12 of the Commercial Code). The same article allows interim dividends before approval, provided that a balance sheet certified by a statutory auditor shows a profit since the previous year-end. The Court of Cassation also ties retained earnings to the annual meeting: \\\"only the meeting approving the accounts for that financial year may decide on its allocation and, where appropriate, its distribution\\\" (our translation) (Cass. com., 12 February 2025, No. 23-11.410). In the same decision, it recalls that \\\"the resolutions of a commercial company are binding on the shareholders for as long as their nullity has not been declared\\\" (our translation) (Cass. com., 12 February 2025, No. 23-11.410) and quashes the judgment that had refused to pay the shareholders dividends voted by a resolution that had never been annulled. An irregular distribution is therefore challenged by seeking nullity of the resolution, not by refusing to carry it out. The firm checks the order of the resolutions, the calculation of the distributable sums and the date of the meeting that rules on the allocation.\"}}, {\"@type\": \"Question\", \"name\": \"Does approval of the accounts amount to a discharge for the company officer?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"No. Approval concerns the accounts, not the management. Even where the meeting expressly votes a discharge (quitus), no decision of the shareholders can extinguish a liability claim against the managers for a fault committed in the course of their mandate (Article 1843-5 of the French Civil Code). The Third Civil Chamber upheld a court of appeal's finding that the discharge voted could not release the manager \\\"for faults committed in his management\\\" (our translation) (Cass. 3e civ., 27 May 2021, No. 19-16.716), without any need to examine whether the shareholders had been informed. For the company officer, the approval meeting is therefore no protection: a shareholder may vote for the accounts and then bring a liability claim if a fault emerges later. For the shareholder, voting for approval does not remove the right to bring a claim, but an abstention, or a vote against accompanied by written questions, preserves a useful record of their reservations. Nor can the articles of association make an action on behalf of the company subject to authorisation by the meeting. The firm advises distinguishing in the minutes between the resolution approving the accounts and the discharge resolution, and recording in them the company officer's answers to the questions put.\"}}, {\"@type\": \"Question\", \"name\": \"How can an irregular approval meeting be challenged?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Since 1 October 2025, the nullity of corporate decisions can result only from the breach of a mandatory provision of company law or from a ground of nullity of contracts; breach of the articles of association is not a ground of nullity, unless the law provides otherwise (Article 1844-10 of the Civil Code). The judge may declare nullity only if three conditions are met: the applicant shows prejudice resulting from harm to the interest protected by the rule breached, the irregularity influenced the outcome of the decision, and the consequences of nullity for the corporate interest are not excessive on the day it is declared (Article 1844-12-1). The action is subject to a two-year limitation period from the day on which the nullity is incurred (Article 1844-14); for a decision taken before 1 October 2025, the former three-year period has been shortened, and the new period runs from that date without the total duration exceeding the former one (Article 2222). Under the earlier provisions, the Court of Cassation required, for a SARL, that a failure to give notice of the meeting lead to nullity only if it deprived the member of the right to take part and was liable to influence the result (Cass. com., 29 May 2024, No. 21-21.559); it quashed the annulment ordered without that examination, to the detriment of the applicant member. It also holds that \\\"the regularisation of a corporate decision prevents nullity from being declared only if it takes place before the court rules on the merits at first instance\\\" (our translation) (Cass. com., 11 February 2026, No. 24-18.524), a rule now laid down by Article 1844-11. The court may grant a period of time to cure the nullity (Article 1844-13). The firm weighs the prejudice and the real impact of the irregularity on the vote before bringing the action.\"}}, {\"@type\": \"Question\", \"name\": \"In an EURL or a SASU, how are the accounts approved?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"The sole shareholder approves the accounts personally, after the statutory auditor's report if there is one, within six months of the year-end (Article L. 223-31 of the Commercial Code for the EURL, Article L. 227-9 for the SASU). The decision, taken in place of the meeting, is entered in a register, and the sole shareholder cannot delegate this power. A simplification exists where the sole shareholder runs the company personally: in the EURL of which they are the sole manager, or in the SASU of which they personally hold the presidency as an individual, filing the duly signed inventory and annual accounts with the Trade and Companies Register within the same period amounts to approval. This exemption does not apply if the sole shareholder is a company, or if a third party runs the company: a written decision of the sole shareholder is then required. The president of the Paris economic activities court also appointed an ad hoc agent at the request of a company that was the sole shareholder of a SARL, with the task of convening it to approve the accounts and to rule on the management (TAE Paris, urgent application, 23 January 2025, No. 2024068066). The firm checks who runs the company, who holds the share capital and whether the register of decisions is kept.\"}}, {\"@type\": \"Question\", \"name\": \"What is the link between approval of the accounts and filing them with the court registry?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Filing follows approval. The SARL files its accounts within one month of their approval, or within two months if filed electronically, together with the allocation resolution; in the event of refusal, it files the resolution of refusal (Article L. 232-22 of the Commercial Code). The company limited by shares, including the SAS, is subject to an identical rule (Article L. 232-23). Failure to file is punished by the fine for fifth-class minor offences (Article R. 247-3). Without approval, this time limit does not start: the Criminal Chamber held that, in the absence of approval, \\\"the one-month period provided for by Article L. 232-23 of the Commercial Code for filing them with the registry has not begun to run\\\" (our translation) (Cass. crim., 7 January 2026, No. 24-83.864). Delay in approval therefore has repercussions on the publication of the accounts. Any interested person may apply by urgent application for an order to file subject to a daily penalty (Article L. 123-5-1): in Paris, the president ordered the president of a SAS to file three financial years within thirty days of service, leaving it to the enforcement judge to liquidate the daily penalty (TAE Paris, urgent application, 8 June 2026, No. 2026028460). The president of the court may also act of their own motion (Article L. 611-2). Regularisation starts with the missing meetings.\"}}]}<\/script><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"LegalService\", \"name\": \"Annual accounts approval lawyer in Paris \u2014 Kohen Avocats\", \"url\": \"https:\/\/kohenavocats.fr\/en\/annual-accounts-approval-lawyer-paris\/\", \"telephone\": \"+33646605822\", \"email\": \"contact@kohenavocats.fr\", \"address\": {\"@type\": \"PostalAddress\", \"streetAddress\": \"11 rue Margueritte\", \"postalCode\": \"75017\", \"addressLocality\": \"Paris\", \"addressCountry\": \"FR\"}, \"areaServed\": \"Paris region (\u00cele-de-France)\", \"founder\": {\"@type\": \"Person\", \"name\": \"Reda Kohen\", \"jobTitle\": \"Lawyer at the Paris Bar\", \"sameAs\": [\"https:\/\/consultation.avocat.fr\/avocat-paris\/reda-kohen-54670.html\"]}, \"openingHours\": \"Mo-Su 00:00-24:00\"}<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f3b7639 scroll-horizontal e-con-full e-ecs-flex e-flex e-con e-parent\" data-id=\"f3b7639\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f285e18 elementor-grid-3 elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-loop-grid\" data-id=\"f285e18\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;template_id&quot;:1983483,&quot;columns&quot;:3,&quot;_skin&quot;:&quot;post&quot;,&quot;columns_tablet&quot;:&quot;2&quot;,&quot;columns_mobile&quot;:&quot;1&quot;,&quot;edit_handle_selector&quot;:&quot;[data-elementor-type=\\&quot;loop-item\\&quot;]&quot;,&quot;row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_widescreen&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_tablet_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_mobile_extra&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"loop-grid.post\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-loop-container elementor-grid\" role=\"list\">\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157105 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157105 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/andrej-lisakov-fLyCZtHPWjA-unsplash-scaled.webp\");}<\/style><style id=\"loop-1983483\">.elementor-1983483 .elementor-element.elementor-element-5bca5836{--display:flex;--min-height:250px;--flex-direction:column;--container-widget-width:100%;--container-widget-height:initial;--container-widget-flex-grow:0;--container-widget-align-self:initial;--flex-wrap-mobile:wrap;--justify-content:center;--border-radius:24px 24px 24px 24px;}.elementor-1983483 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .elementor-1983483 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-position:center center;background-size:cover;}.elementor-widget-heading .elementor-heading-title{font-family:var( --e-global-typography-primary-font-family ), Sans-serif;font-weight:var( --e-global-typography-primary-font-weight );text-transform:var( --e-global-typography-primary-text-transform );color:var( --e-global-color-primary );}.elementor-1983483 .elementor-element.elementor-element-daf2e8{text-align:center;}.elementor-1983483 .elementor-element.elementor-element-daf2e8 .elementor-heading-title{font-family:\"Lato\", Sans-serif;font-size:20px;font-weight:500;text-transform:none;font-style:normal;text-decoration:none;line-height:30px;letter-spacing:0.1px;word-spacing:0px;}@media(max-width:1024px){.elementor-1983483 .elementor-element.elementor-element-daf2e8 .elementor-heading-title{font-size:23px;line-height:1.4em;}}@media(max-width:767px){.elementor-1983483 .elementor-element.elementor-element-daf2e8 .elementor-heading-title{font-size:22px;}}@media(min-width:768px){.elementor-1983483 .elementor-element.elementor-element-5bca5836{--content-width:1600px;}}@media(min-width:2400px){.elementor-1983483 .elementor-element.elementor-element-daf2e8 .elementor-heading-title{line-height:30px;}}\/* Start custom CSS for html, class: .elementor-element-b7e11a6 *\/.elementor-1983483 .elementor-element.elementor-element-b7e11a6 {\n    position: absolute;\n    width: 0;\n    height: 0;\n    overflow: hidden;\n    opacity: 0;\n    pointer-events: none;\n  }\/* End custom CSS *\/\n\/* Start custom CSS for html, class: .elementor-element-bcaeb6b *\/.elementor-1983483 .elementor-element.elementor-element-bcaeb6b {\n    position: absolute;\n    width: 0;\n    height: 0;\n    overflow: hidden;\n    opacity: 0;\n    pointer-events: none;\n  }\/* End custom CSS *\/\n\/* Start custom CSS for container, class: .elementor-element-5bca5836 *\/.elementor-1983483 .elementor-element.elementor-element-5bca5836 {\n  position: relative;\n  box-shadow: 0 2px 4px rgba(0, 0, 0, 0.1);\n  transition: all 1.2s cubic-bezier(0.25, 0.1, 0.25, 1);\n  \n  \/* Interlignage responsive pour le texte contenu *\/\n  line-height: clamp(1.5, 1.4 + 0.2vw, 1.8);\n  \n  \/* R\u00e9duction de la taille du texte normal *\/\n  font-size: 0.9em;\n}\n\/* Assurer que le contenu soit au-dessus des pseudo-\u00e9l\u00e9ments *\/\n.elementor-1983483 .elementor-element.elementor-element-5bca5836 > * {\n  position: relative;\n  z-index: 1;\n}\n\/* Interlignage + r\u00e9duction taille pour les titres *\/\n.elementor-1983483 .elementor-element.elementor-element-5bca5836 h1,\n.elementor-1983483 .elementor-element.elementor-element-5bca5836 h2,\n.elementor-1983483 .elementor-element.elementor-element-5bca5836 h3,\n.elementor-1983483 .elementor-element.elementor-element-5bca5836 h4,\n.elementor-1983483 .elementor-element.elementor-element-5bca5836 h5,\n.elementor-1983483 .elementor-element.elementor-element-5bca5836 h6,\n.elementor-1983483 .elementor-element.elementor-element-5bca5836 .elementor-heading-title {\n  line-height: clamp(1.2, 1.15 + 0.1vw, 1.35) !important;\n  font-size: 0.85em !important;\n}\n\/* M\u00e9dia queries pour affiner l'interlignage des titres *\/\n@media (max-width: 768px) {\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 {\n    font-size: 0.85em;\n  }\n  \n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h1,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h2,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h3,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h4,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h5,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h6,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 .elementor-heading-title {\n    line-height: 1.25 !important;\n    font-size: 0.8em !important;\n  }\n}\n@media (min-width: 769px) and (max-width: 1200px) {\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 {\n    font-size: 0.9em;\n  }\n  \n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h1,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h2,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h3,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h4,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h5,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h6,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 .elementor-heading-title {\n    line-height: 1.3 !important;\n    font-size: 0.85em !important;\n  }\n}\n@media (min-width: 1201px) {\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 {\n    font-size: 0.95em;\n  }\n  \n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h1,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h2,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h3,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h4,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h5,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 h6,\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 .elementor-heading-title {\n    line-height: 1.35 !important;\n    font-size: 0.9em !important;\n  }\n}\n\/* M\u00e9dia queries pour le texte normal *\/\n@media (max-width: 768px) {\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 {\n    line-height: 1.6;\n  }\n}\n@media (min-width: 769px) and (max-width: 1200px) {\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 {\n    line-height: 1.65;\n  }\n}\n@media (min-width: 1201px) {\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 {\n    line-height: 1.75;\n  }\n}\n\/* Filtre noir semi-transparent - \u00c9tat initial visible, maintenu au hover *\/\n\/* Z-INDEX 1 : au-dessus du flou mais en dessous du texte *\/\n.elementor-1983483 .elementor-element.elementor-element-5bca5836::before {\n  content: '';\n  position: absolute;\n  inset: 0;\n  background: rgba(0, 0, 0, 0.6);\n  backdrop-filter: blur(0px);\n  opacity: 1;\n  pointer-events: none;\n  z-index: 1;\n  transition: backdrop-filter 1.2s cubic-bezier(0.25, 0.1, 0.25, 1);\n  will-change: backdrop-filter;\n}\n\/* Brillance + flou - \u00c9tat initial invisible *\/\n\/* Z-INDEX 0 : en dessous de la teinte noire *\/\n.elementor-1983483 .elementor-element.elementor-element-5bca5836::after {\n  content: '';\n  position: absolute;\n  inset: 0;\n  background: rgba(255, 255, 255, 0);\n  box-shadow: \n    inset 0.5px 0.5px 0.5px 0 rgba(255, 255, 255, 0),\n    inset -0.5px -0.5px 0.5px 0 rgba(255, 255, 255, 0);\n  opacity: 0;\n  pointer-events: none;\n  z-index: 0;\n  transition: all 1.2s cubic-bezier(0.25, 0.1, 0.25, 1);\n}\n\/* ACTIVATION AU HOVER *\/\n.elementor-1983483 .elementor-element.elementor-element-5bca5836:hover {\n  box-shadow: 0 6px 6px rgba(0, 0, 0, 0.2), 0 0 20px rgba(0, 0, 0, 0.1);\n  transform: translateY(-2px);\n}\n.elementor-1983483 .elementor-element.elementor-element-5bca5836:hover::before {\n  backdrop-filter: blur(8px);\n}\n.elementor-1983483 .elementor-element.elementor-element-5bca5836:hover::after {\n  background: rgba(255, 255, 255, 0.25);\n  box-shadow: \n    inset 0.5px 0.5px 0.5px 0 rgba(255, 255, 255, 0.15),\n    inset -0.5px -0.5px 0.5px 0 rgba(255, 255, 255, 0.15);\n  opacity: 1;\n} \n\n\n\n\n\n\n\n\n\n\n  .elementor-1983483 .elementor-element.elementor-element-5bca5836 {\n    flex-shrink: 0 !important;\n    scroll-snap-align: start !important;\n    width: clamp(300px, 30vw, 400px) !important;\n    min-width: 300px !important;\n  }\n\n  @media (max-width: 767px) {\n    .elementor-1983483 .elementor-element.elementor-element-5bca5836 {\n      width: 350px !important;\n      min-width: 350px !important;\n      max-width: 350px !important;\n    }\n  }\/* End custom CSS *\/<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157105 post-2157105 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-business-france-vat-registration-fiscal-representative-challenge-abroad\/\">Your Foreign Business Owes French VAT Without a French Company: Registration, Fiscal Representative and How to Challenge the Bill From Abroad<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157083 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157083 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/tim-schmidbauer-EnC5f7At4ac-unsplash-1-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157083 post-2157083 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-unpaid-invoice-penalties-injonction-payer-abroad\/\">Your French Client Has Not Paid: Late-Payment Penalties, the 40 Euro Fee and the Injunction-to-Pay While You Live Abroad<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157055 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157055 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/allison-saeng-Hpw4nI_QUWQ-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157055 post-2157055 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-corporate-bank-account-refusal-abroad\/\">Your French Bank Won&#8217;t Open a Corporate Account While You Live Abroad: Right to an Account, Banque de France Designation and the Anti-Money-Laundering Wall<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2157013 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2157013 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/getty-images-p1ZW7qeVRyE-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2157013 post-2157013 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-sas-pay-abroad-salary-dividends-management-fees\/\">Your French SAS Pays You While You Live Abroad: Salary, Dividends or Management Fees<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156883 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156883 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/getty-images-p1ZW7qeVRyE-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156883 post-2156883 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/25\/foreign-company-france-sas-capital-increase-cash-call-filing-abroad\/\">Your French SAS Needs Cash From Abroad: Increase Capital, Call Up Unpaid Shares or Lend Instead \u2014 Filing and New Kbis Without Flying to Paris<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156702 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156702 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/pawel-czerwinski-mIT9kEQBC6Q-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156702 post-2156702 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-hire-first-employee-dpae-contract-trial-pay-abroad\/\">Hiring Your First French Employee While You Live Abroad: DPAE, Contract, Trial Period, Pay and Registration<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156668 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156668 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/alex-vasey-F5HtPjpBb9k-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156668 post-2156668 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-management-fees-transfer-pricing-file-defence-abroad\/\">Your French Subsidiary Pays Management Fees to Its Foreign Parent While You Live Abroad: Transfer Pricing File, Deduction and Reassessment Defence<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156642 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156642 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/shubham-dhage-ICCn56-jyuw-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156642 post-2156642 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-shareholder-loan-compte-courant-abroad\/\">Your French Subsidiary Needs Cash From Abroad: Shareholder Loans (Compte Courant d&#8217;Associe), Interest, Approval and Getting Repaid<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156579 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156579 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/viktor-forgacs-5j8nd3QpRbo-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156579 post-2156579 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-close-dissolution-liquidation-tax-radiation-abroad\/\">Closing Your French Company From Abroad: Voluntary Dissolution, Friendly Liquidation, Tax Clearance and Striking Off<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156527 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156527 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/mohamed-nohassi-vGTXy8FS7b0-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156527 post-2156527 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-subsidiary-insolvent-director-liability-45-days-abroad\/\">Your French Subsidiary Goes Insolvent While You Live Abroad: 45-Day Filing, Director Liability and Sanctions Defence<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156477 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156477 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/zyanya-citlalli-gy0ATtkEcZs-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156477 post-2156477 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-cofounder-deadlock-exclusion-buyout-dissolution-abroad\/\">Your French Co-founder Blocks the Company While You Live Abroad: Forced Exclusion, Buyout Price and Court Dissolution for Deadlock<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<style id=\"loop-dynamic-1983483\">.e-loop-item-2156434 .elementor-element.elementor-element-5bca5836:not(.elementor-motion-effects-element-type-background), .e-loop-item-2156434 .elementor-element.elementor-element-5bca5836 > .elementor-motion-effects-container > .elementor-motion-effects-layer{background-image:url(\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/11\/pawel-czerwinski-EPAQ0_u0VZo-unsplash-scaled.webp\");}<\/style>\t\t<div data-elementor-type=\"loop-item\" data-elementor-id=\"1983483\" class=\"elementor elementor-1983483 e-loop-item e-loop-item-2156434 post-2156434 post type-post status-publish format-standard has-post-thumbnail hentry category-decryptage category-doing-business-in-france\" data-elementor-post-type=\"elementor_library\" data-custom-edit-handle=\"1\">\n\t\t\t<div class=\"elementor-element elementor-element-5bca5836 card-item e-ecs-flex e-flex e-con-boxed e-con e-parent\" data-id=\"5bca5836\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-daf2e8 card-title elementor-widget elementor-widget-heading\" data-id=\"daf2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/kohenavocats.fr\/en\/2026\/10\/24\/foreign-company-france-e-invoicing-mandate-timetable-penalties-abroad\/\">Your French Company Must Switch to E-Invoicing From Abroad: 2026-2027 Timetable, Compliant Invoices and Penalty Defence<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b7e11a6 elementor-widget elementor-widget-html\" data-id=\"b7e11a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t <script>\n  (function() {\n    let attempts = 0;\n    const maxAttempts = 20; \/\/ 20 tentatives = 10 secondes max\n\n    function tryClean() {\n      attempts++;\n      console.log('Tentative', attempts);\n\n      \/\/ Cherche TOUS les conteneurs possibles\n      const containers = document.querySelectorAll(\n        '.elementor-widget-theme-post-content .elementor-widget-container, ' +\n        '.card-item [class*=\"post-content\"], ' +\n        '.elementor-loop-container [class*=\"widget-container\"]'\n      );\n\n      console.log('Conteneurs trouv\u00e9s:', containers.length);\n\n      if (containers.length === 0 && attempts < maxAttempts) {\n        \/\/ R\u00e9essaye dans 500ms\n        setTimeout(tryClean, 500);\n        return;\n      }\n\n      let cleaned = 0;\n\n      containers.forEach(function(container) {\n        const html = container.innerHTML;\n\n        if (html && html.includes('Expos\u00e9 des motifs')) {\n          console.log('Nettoyage en cours...');\n          const parts = html.split('Expos\u00e9 des motifs');\n          if (parts[1]) {\n            container.innerHTML = parts[1].trim();\n            cleaned++;\n          }\n        }\n      });\n\n      console.log('Cartes nettoy\u00e9es:', cleaned);\n\n      \/\/ Si rien n'a \u00e9t\u00e9 nettoy\u00e9 et qu'on a encore des tentatives\n      if (cleaned === 0 && attempts < maxAttempts) {\n        setTimeout(tryClean, 500);\n      }\n    }\n\n    \/\/ Lance au chargement\n    if (document.readyState === 'loading') {\n      document.addEventListener('DOMContentLoaded', tryClean);\n    } else {\n      tryClean();\n    }\n  })();\n  <\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bcaeb6b elementor-widget elementor-widget-html\" data-id=\"bcaeb6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script>\ndocument.addEventListener(\"DOMContentLoaded\", function() {\n    \n    \/\/ 1. Rendre la carte cliquable (Simule le lien)\n    const cards = document.querySelectorAll('.card-item');\n    \n    cards.forEach(card => {\n        card.style.cursor = 'pointer';\n        \n        \/\/ On cherche l'URL dans le titre de la carte\n        const titleLink = card.querySelector('.card-title a');\n        let url = titleLink ? titleLink.href : null;\n\n        if (url) {\n            \/\/ Clic sur toute la carte\n            card.addEventListener('click', function(e) {\n                \/\/ Si on ne clique pas d\u00e9j\u00e0 sur un bouton ou un autre lien valide\n                if (!e.target.closest('a') && !e.target.closest('button')) {\n                    window.location.href = url;\n                }\n            });\n        }\n\n        \/\/ 2. Nettoyer les liens DANS le texte (Expos\u00e9 des motifs, etc.)\n        const content = card.querySelector('.elementor-widget-theme-post-content');\n        if (content) {\n            const links = content.querySelectorAll('a');\n            links.forEach(link => {\n                \/\/ Remplace le lien <a href=\"...\">Texte<\/a> par un simple <span>Texte<\/span>\n                const span = document.createElement('span');\n                span.innerHTML = link.innerHTML;\n                link.replaceWith(span);\n            });\n        }\n    });\n});\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fad6544 e-con-full loop-arrows e-ecs-flex e-flex e-con e-child\" data-id=\"fad6544\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;ecs_container_type&quot;:&quot;flex&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f817c02 arrow-right elementor-widget elementor-widget-html\" data-id=\"f817c02\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<svg width=\"64\" height=\"64\" viewBox=\"0 0 64 64\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n    <circle cx=\"32\" cy=\"32\" r=\"30\" fill=\"white\" stroke=\"#E5E7EB\" stroke-width=\"1\"\/>\n    <path d=\"M26 20L40 32L26 44\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n  <\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8152c8 arrow-left elementor-widget elementor-widget-html\" data-id=\"f8152c8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<svg width=\"64\" height=\"64\" viewBox=\"0 0 64 64\" fill=\"none\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\">\n    <circle cx=\"32\" cy=\"32\" r=\"30\" fill=\"white\" stroke=\"#E5E7EB\" stroke-width=\"1\"\/>\n    <path d=\"M38 20L24 32L38 44\" stroke=\"black\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"\/>\n  <\/svg>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f47e9c7 elementor-widget elementor-widget-html\" data-id=\"f47e9c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t  <script>\n  document.addEventListener('DOMContentLoaded', function() {\n    const scrollContainer = document.querySelector('.scroll-horizontal .elementor-loop-container');\n    const arrowLeft = document.querySelector('.loop-arrows .arrow-left');\n    const arrowRight = document.querySelector('.loop-arrows .arrow-right');\n\n    if (scrollContainer && arrowLeft && arrowRight) {\n      const scrollAmount = 400; \/\/ Ajuste selon la largeur de tes cartes\n\n      arrowRight.addEventListener('click', () => {\n        scrollContainer.scrollBy({ left: scrollAmount, behavior: 'smooth' });\n      });\n\n      arrowLeft.addEventListener('click', () => {\n        scrollContainer.scrollBy({ left: -scrollAmount, behavior: 'smooth' });\n      });\n    }\n  });\n  <\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>SARL, SAS, EURL, SASU: holding the annual meeting, unblocking an approval, regularising late accounts Annual accounts approval lawyer in Paris: meetings, deadlock, delays. Approving the annual accounts allows the allocation of profits to be decided and, in principle, starts the period for filing them with the court registry. Approval stalls when the company officer does [&hellip;]<\/p>\n","protected":false},"author":251031307,"featured_media":2157164,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2161194","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.2 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Annual Accounts Approval Lawyer Paris | Kohen Avocats<\/title>\n<meta name=\"description\" content=\"Annual accounts approval lawyer in Paris: hold the meeting, break a deadlock or regularise late accounts. Call the firm to review your deadlines.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kohenavocats.fr\/en\/annual-accounts-approval-lawyer-paris\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Annual accounts approval lawyer Paris | Kohen Avocats\" \/>\n<meta property=\"og:description\" content=\"Annual accounts approval lawyer in Paris: hold the meeting, break a deadlock or regularise late accounts. Call the firm to review your deadlines.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/kohenavocats.fr\/en\/annual-accounts-approval-lawyer-paris\/\" \/>\n<meta property=\"og:site_name\" content=\"Ma\u00eetre Reda Kohen, Real Estate and Business Law Attorney in Paris\" \/>\n<meta property=\"article:modified_time\" content=\"2026-11-04T18:44:18+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-fr-saisie-attribution-paysage-20261025.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"1536\" \/>\n\t<meta property=\"og:image:height\" content=\"1024\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Annual accounts approval lawyer Paris | Kohen Avocats\" \/>\n<meta name=\"twitter:description\" content=\"Annual accounts approval lawyer in Paris: hold the meeting, break a deadlock or regularise late accounts. Call the firm to review your deadlines.\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"27 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/annual-accounts-approval-lawyer-paris\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/annual-accounts-approval-lawyer-paris\\\/\",\"name\":\"Annual Accounts Approval Lawyer Paris | Kohen Avocats\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/annual-accounts-approval-lawyer-paris\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/annual-accounts-approval-lawyer-paris\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/kohenavocats.fr\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/kohen-fr-saisie-attribution-paysage-20261025.webp\",\"datePublished\":\"2026-11-01T22:11:41+00:00\",\"dateModified\":\"2026-11-04T18:44:18+00:00\",\"description\":\"Annual accounts approval lawyer in Paris: hold the meeting, break a deadlock or regularise late accounts. Call the firm to review your deadlines.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/annual-accounts-approval-lawyer-paris\\\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/annual-accounts-approval-lawyer-paris\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/annual-accounts-approval-lawyer-paris\\\/#primaryimage\",\"url\":\"https:\\\/\\\/kohenavocats.fr\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/kohen-fr-saisie-attribution-paysage-20261025.webp\",\"contentUrl\":\"https:\\\/\\\/kohenavocats.fr\\\/wp-content\\\/uploads\\\/2026\\\/10\\\/kohen-fr-saisie-attribution-paysage-20261025.webp\",\"width\":1536,\"height\":1024,\"caption\":\"Avocat saisie-attribution \u00e0 Paris \u2014 Kohen Avocats\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/annual-accounts-approval-lawyer-paris\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Annual accounts approval lawyer in Paris: meetings, deadlock, delays\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/#website\",\"url\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/\",\"name\":\"Kohen Avocats\",\"description\":\"Ma\u00eetre Reda Kohen, attorney specialized in real estate and business law in Paris, advises and assists companies and individuals in their real estate, commercial and contractual transactions. He also handles real estate litigation and the resolution of complex commercial disputes.\",\"publisher\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/#organization\",\"name\":\"Kohen Avocats\",\"url\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/kohenavocats.fr\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/Logo-2-1.webp\",\"contentUrl\":\"https:\\\/\\\/kohenavocats.fr\\\/wp-content\\\/uploads\\\/2024\\\/05\\\/Logo-2-1.webp\",\"width\":2114,\"height\":1253,\"caption\":\"Kohen Avocats\"},\"image\":{\"@id\":\"https:\\\/\\\/kohenavocats.fr\\\/en\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Annual Accounts Approval Lawyer Paris | Kohen Avocats","description":"Annual accounts approval lawyer in Paris: hold the meeting, break a deadlock or regularise late accounts. Call the firm to review your deadlines.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/kohenavocats.fr\/en\/annual-accounts-approval-lawyer-paris\/","og_locale":"en_US","og_type":"article","og_title":"Annual accounts approval lawyer Paris | Kohen Avocats","og_description":"Annual accounts approval lawyer in Paris: hold the meeting, break a deadlock or regularise late accounts. Call the firm to review your deadlines.","og_url":"https:\/\/kohenavocats.fr\/en\/annual-accounts-approval-lawyer-paris\/","og_site_name":"Ma\u00eetre Reda Kohen, Real Estate and Business Law Attorney in Paris","article_modified_time":"2026-11-04T18:44:18+00:00","og_image":[{"width":1536,"height":1024,"url":"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-fr-saisie-attribution-paysage-20261025.webp","type":"image\/webp"}],"twitter_card":"summary_large_image","twitter_title":"Annual accounts approval lawyer Paris | Kohen Avocats","twitter_description":"Annual accounts approval lawyer in Paris: hold the meeting, break a deadlock or regularise late accounts. Call the firm to review your deadlines.","twitter_misc":{"Est. reading time":"27 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/kohenavocats.fr\/en\/annual-accounts-approval-lawyer-paris\/","url":"https:\/\/kohenavocats.fr\/en\/annual-accounts-approval-lawyer-paris\/","name":"Annual Accounts Approval Lawyer Paris | Kohen Avocats","isPartOf":{"@id":"https:\/\/kohenavocats.fr\/en\/#website"},"primaryImageOfPage":{"@id":"https:\/\/kohenavocats.fr\/en\/annual-accounts-approval-lawyer-paris\/#primaryimage"},"image":{"@id":"https:\/\/kohenavocats.fr\/en\/annual-accounts-approval-lawyer-paris\/#primaryimage"},"thumbnailUrl":"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-fr-saisie-attribution-paysage-20261025.webp","datePublished":"2026-11-01T22:11:41+00:00","dateModified":"2026-11-04T18:44:18+00:00","description":"Annual accounts approval lawyer in Paris: hold the meeting, break a deadlock or regularise late accounts. Call the firm to review your deadlines.","breadcrumb":{"@id":"https:\/\/kohenavocats.fr\/en\/annual-accounts-approval-lawyer-paris\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/kohenavocats.fr\/en\/annual-accounts-approval-lawyer-paris\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/kohenavocats.fr\/en\/annual-accounts-approval-lawyer-paris\/#primaryimage","url":"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-fr-saisie-attribution-paysage-20261025.webp","contentUrl":"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2026\/10\/kohen-fr-saisie-attribution-paysage-20261025.webp","width":1536,"height":1024,"caption":"Avocat saisie-attribution \u00e0 Paris \u2014 Kohen Avocats"},{"@type":"BreadcrumbList","@id":"https:\/\/kohenavocats.fr\/en\/annual-accounts-approval-lawyer-paris\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/kohenavocats.fr\/en\/"},{"@type":"ListItem","position":2,"name":"Annual accounts approval lawyer in Paris: meetings, deadlock, delays"}]},{"@type":"WebSite","@id":"https:\/\/kohenavocats.fr\/en\/#website","url":"https:\/\/kohenavocats.fr\/en\/","name":"Kohen Avocats","description":"Ma\u00eetre Reda Kohen, attorney specialized in real estate and business law in Paris, advises and assists companies and individuals in their real estate, commercial and contractual transactions. He also handles real estate litigation and the resolution of complex commercial disputes.","publisher":{"@id":"https:\/\/kohenavocats.fr\/en\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/kohenavocats.fr\/en\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/kohenavocats.fr\/en\/#organization","name":"Kohen Avocats","url":"https:\/\/kohenavocats.fr\/en\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/kohenavocats.fr\/en\/#\/schema\/logo\/image\/","url":"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/05\/Logo-2-1.webp","contentUrl":"https:\/\/kohenavocats.fr\/wp-content\/uploads\/2024\/05\/Logo-2-1.webp","width":2114,"height":1253,"caption":"Kohen Avocats"},"image":{"@id":"https:\/\/kohenavocats.fr\/en\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/pages\/2161194","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/users\/251031307"}],"replies":[{"embeddable":true,"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/comments?post=2161194"}],"version-history":[{"count":3,"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/pages\/2161194\/revisions"}],"predecessor-version":[{"id":2162240,"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/pages\/2161194\/revisions\/2162240"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/media\/2157164"}],"wp:attachment":[{"href":"https:\/\/kohenavocats.fr\/en\/wp-json\/wp\/v2\/media?parent=2161194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}