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Article R951-4 of the French Commercial code

The exemptions provided for in articles R. 123-203, R. 123-204, R. 123-207 and R. 123-208 are applicable to individuals subject to a simplified tax regime under local regulations.

Original in French 🇫🇷
Article R951-4

Les dérogations prévues par les articles R. 123-203, R. 123-204, R. 123-207 et R. 123-208 sont applicables aux personnes physiques soumises à un régime simplifié d’imposition par la réglementation en vigueur localement.

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