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accountant[as in chief Accountant] (chef comptable)
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- loi dû 15 juin 2010permet à un pro de créer un patrimoine distinct spécifiquement adapté à son activité professionnellebut= donner une protection suppl aux personnes physiques (les protéger des risques liés à l'exploitation de l'entreprise), rompt le principe d'unité dû patrimoine-> instaure l'EIRL
- Merger or acquisition agreement prohibited may, nonetheless, be exempt from prohibition by the Commission when the parties establish either of the following: •(a) The concentration has brought about or is likely to bring about gains in efficiencies that are greater than the effects of any limitation on competition that result or likely to result from the merger or acquisition agreement; or •(b) A party to the merger or acquisition agreement is faced with actual or imminent financial failure, and the agreement represents the least anti-competitive arrangement among the known alternative uses for the failing entity's assets: •Provided, That an entity shall not be prohibited from continuing to own and hold the stock or other share capital or assets of another corporation which it acquired prior to the approval of this Act or acquiring or maintaining its market share in a relevant market through such means without violating the provisions of this Act: •Provided, further, That the acquisition of the stock or other share capital of one or more corporations solely for investment and not used for voting or exercising control and not to otherwise bring about, or attempt to bring about the prevention, restriction, or lessening of competition in the relevant market shall not be prohibited
- Pose le principe d'interdiction de déléguer une activité de police à une personne privée.