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Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title I: Direct taxes and similar levies | Chapter II: Tax on the profits of companies and other legal entities | Section III: Determination of taxable profit | Article 211 ter of the French General Tax Code

French General Tax Code
- Book One: Tax base and assessment
  - Part One: State taxes
    - Title I: Direct taxes and similar levies
      - Chapter II: Tax on the profits of companies and other legal entities
        Section III: Determination of taxable profit

Article 211 ter of the French General Tax Code

Article 211 ter of the French General Tax Code

November 8, 2023
8:49 am

The provisions of article 39 quinquies only apply to industrial, commercial or agricultural companies.

Original in French 🇫🇷

Article 211 ter

Les dispositions de l’article 39 quinquies ne sont applicables qu’aux entreprises industrielles, commerciales ou agricoles.

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