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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 IV: Provisions common to the taxes, income and profits referred to in Chapters I to III | Section II: Income tax and corporation tax | I: Taxable profits and income | 3°: Financing small-scale fishing | Article 238 bis HU 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 IV: Provisions common to the taxes, income and profits referred to in Chapters I to III
        Section II: Income tax and corporation tax
        I: Taxable profits and income
        3°: Financing small-scale fishing

Article 238 bis HU of the French General Tax Code

Article 238 bis HU of the French General Tax Code

November 8, 2023
5:59 am

A decree sets out the terms of application of articles 238 bis HO à 238 bis HT, including reporting obligations.

Original in French 🇫🇷

Article 238 bis HU

Un décret fixe les modalités d’application des articles 238 bis HO à 238 bis HT, notamment les obligations déclaratives.

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