XIV ter : Tax regime for public interest groups

Public interest groupings formed and operating under the conditions provided for in Chapter II of the loi n° 2011-525 du 17 mai 2011 de simplification et d’amélioration de la qualité du droit do not fall within the scope of 1 of article 206, but each of their members is personally liable, for the share of the surpluses corresponding to its rights in the grouping, either to income tax or to…