XIV bis: Sociétés civiles de moyens

Les sociétés civiles de moyens définies à Article 36 of law no. 66-879 of 29 November 1966 does not fall within the scope of corporate income tax, even when these companies have adopted the status of cooperative; each of their members is personally liable, for the share of profits corresponding to his rights in the company, either to income tax or to corporate income tax if the company is subject…