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Article D225-104-2 of the French Commercial code

The employee headcount threshold provided for in 4° of Article L. 225-115 is assessed on the closing date of the last financial year.

Original in French 🇫🇷
Article D225-104-2

Le seuil d’effectif salarié prévu au 4° de l’article L. 225-115 est apprécié à la date de la clôture du dernier exercice.

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