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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 1: Income tax | Section II: Taxable income | 1st Subsection: Determination of net profits or income for the various categories of income | II: Industrial and commercial profits | 4: Determination of taxable profit | B: Nominal partners of partnerships and members of joint ventures | Article 60 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 1: Income tax
        Section II: Taxable income
        1st Subsection: Determination of net profits or income for the various categories of income
        II: Industrial and commercial profits
        4: Determination of taxable profit
        B: Nominal partners of partnerships and members of joint ventures

Article 60 of the French General Tax Code

Article 60 of the French General Tax Code

November 8, 2023
3:26 pm

The profits of companies referred to in Article 8 is determined, in all cases, under the conditions laid down for sole traders.

These companies are bound by the obligations normally incumbent on sole traders.

Original in French 🇫🇷

Article 60

Le bénéfice des sociétés visées à l’article 8 est déterminé, dans tous les cas, dans les conditions prévues pour les exploitants individuels.

Ces sociétés sont tenues aux obligations qui incombent normalement aux exploitants individuels.

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