Consequences of the approval of the annual accounts prior to the availability of the auditor’s report
The date of the audit report, when dated after the shareholders‘ meeting, proves the infringement of the right of the shareholders to have all the
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The bylaws are a set of essential rules governing both the operation and the internal organization of a company. The execution of the bylaws is a mandatory requirement in the public deed of incorporation for a company to acquire legal personality, which is materialized by their registration in the Commercial Register.
The bylaws governing companies must include, as a minimum, the following information:
The founding shareholders are free to include in the articles of association and bylaws all those covenants and conditions that they consider appropriate for the proper functioning of the company, provided that they do not contravene the laws in force or the essential principles of the type of company chosen.
The date of the audit report, when dated after the shareholders‘ meeting, proves the infringement of the right of the shareholders to have all the
For the purposes of proving the deposit of the capital in a bank for the incorporation of a company, the essential factor for the purposes
Although the articles of association allowed the change of registered office within the same municipal area, the DGSJFP interpreted this provision as an explicit limitation