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Article A232-1 of the French Commercial code

The currency used for the corporate income tax report provided for in Article L. 232-6 is that used to prepare the company’s annual financial statements.

Original in French 🇫🇷
Article A232-1

La devise utilisée pour le rapport relatif à l’impôt sur les bénéfices prévu à l’article L. 232-6 est celle utilisée pour l’établissement des comptes annuels de la société.

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