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Article R3332-21-2 of the French Labour Code

For the application of 3° of I of article L. 3332-17-1 to companies, company directors are understood to mean the persons mentioned in the first paragraph of 1° of article 885 O bis of the General Tax Code.

Original in French 🇫🇷
Article R3332-21-2

Pour l’application du 3° du I de l’article L. 3332-17-1 aux sociétés, les dirigeants de sociétés s’entendent au sens des personnes mentionnées au premier alinéa du 1° de l’article 885 O bis du code général des impôts.

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