The "Code de commerce" in France is a legal document that regulates commercial law, including the obligations of businesses. It outlines the legal requirements for conducting business in France, such as registration, taxation, and accounting. The code also covers consumer protection, competition law, and corporate governance. The obligations of businesses under the code include the requirement to keep accurate financial records, pay taxes and social security contributions, and comply with labor laws. Additionally, businesses are obligated to follow rules related to advertising, product safety, and data protection. The code establishes penalties for non-compliance with these obligations, such as fines and legal action.