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Article 239 quater C of the French General Tax Code

European economic interest groupings that are set up and operate under the conditions provided for by Council of the European Communities regulation no. 2137-85 of 25 July 1985 do not fall within the scope of 1 of Article 206. Each of their members is personally liable, for the share of the results corresponding to his rights in the grouping, either to income tax or to corporation tax if it is…

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