Associated files

Which articles of association for what business?

Identifying whether a company's business is commercial or 'civile' (non-commercial) in nature is a preliminary step that is essential when determining its legal form as well as its social security and tax regime. It is only after identifying this, that the business owner may choose the legal form most appropriate to his/her project.

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Thematic files

Consult all thematic files from the Registry of the Commercial Court

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File : Mothballing a company

Part 3

Ending the mothballed phase

Ending the mothballed phase

The mothball phase comes to an end if activity is restarted, or if the company is dissolved.

Ending a company's mothball phase

Before the end of the two-year time period after the start of the mothball phase, the company's activity may be reactivated or definitively halted subsequent to a dissolution. In order to end the mothball phase for whatever reason (should the company decide to restart the activity or to dissolve) the director must carry out a modifying inscription with the competent CFE, for example the commercial court registry, pursuant to article R. 123-5 of the commercial code (formerly known as "article 3"). Form M2 "Modification declaration – legal entity" must be sent, along with the amount of the fees including those for the registry, VAT, INPI fees and fees for the announcement in the Bodacc. Should the person carrying out the mothballed procedure the company not be the legal representative, a power of attorney granted by the latter will mandatorily be required. For ending a mothball period by restarting a company's activity, the price of the procedure is 190.24 euros. Where it is dissolution of the company that ends the mothball period, the price of the procedure is 205.50 euros. Provision must be made for additional costs in order to register the dissolution with the Department of company taxes (SIE) and for legal publication of the announcement.
Should no decision be made to restart activity or to dissolve the company within a period of two years, the commercial court registrar may carry out cancellation as of right of the company after having notified it by registered letter with A/R, sent to its head offices. Where a company has been cancelled as of right, it may appeal to the registrar to reverse his cancellation decision; however it must provide valid justification for the request.

End of mothball phase of an individual company

Before the end of the mothball period (one year, or if the initial period has been renewed, two years), the individual company's commercial activities may be restarted or definitively and voluntarily halted. In order to end the mothball phase for whatever reason (should the company decide to restart the activity or to dissolve) the director must carry out a modifying inscription with the competent CFE, for example the commercial court registry, pursuant to article R. 123-5 of the commercial code (formerly known as "article 3"). In addition, if the person carrying out the mothballing procedure is not the individual entrepreneurial himself, a power of attorney granted by the latter will mandatorily be required. Form M2 "Modification declaration – legal entity" must be sent, along with the amount of the fees including those for the registry, VAT, INPI fees and fees for the announcement in the Bodacc. The procedure costs 104.34 euros.
The procedure for cancelling an individual business, using the form P4 CMB "Declaration of cancellation" with the commercial court registry, is free of charge.

Should no decision be made to restart activity or to dissolve the company within a period of two years, the commercial court registrar may carry out cancellation as of right of the company after having provided notification by registered letter with A/R.

 

Activity restart procedure
Form to fill in for the declaration of modification for a legal entity
Procedures for cancelling an individual business
Form to fill in for the declaration of cancellation of a physical person trader