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Article L911-2 of the French Commercial code

The exemptions provided for in articles L. 123-25 to L. 123-27 are applicable to natural persons subject to a simplified tax regime under the regulations in force in Saint-Pierre-et-Miquelon.

Original in French 🇫🇷
Article L911-2

Les dérogations prévues par les articles L. 123-25 à L. 123-27 sont applicables aux personnes physiques soumises à un régime simplifié d’imposition par la réglementation en vigueur à Saint-Pierre-et-Miquelon.

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