Article 238 bis I of the French General Tax Code
November 8, 2023
I. – Natural or legal persons carrying on a commercial, industrial, craft, agricultural or liberal profession activity are authorised to revalue their non-depreciable fixed assets, including equity interests, appearing in the balance sheet for the first financial year ending on 31 December 1976. This revaluation may be carried out either in the accounts for the first financial year, ending on 31 December 1976, or in those for the three following…
