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Article 302 septies A ter B of the French General Tax Code

The provisions of article 302 septies A bis are not applicable to natural or legal persons or to legal or de facto groupings of persons who carry out an occult activity within the meaning of the second paragraph of article L. 169 of the Book of Tax Procedures.

Original in French 🇫🇷
Article 302 septies A ter B

Les dispositions de l’article 302 septies A bis ne sont pas applicables aux personnes physiques ou morales ni aux groupements de personnes de droit ou de fait qui exercent une activité occulte au sens du deuxième alinéa de l’article L. 169 du livre des procédures fiscales.

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