Article 239 bis AB of the French General Tax Code
I.-Public limited companies (sociétés anonymes), simplified joint stock companies (sociétés par actions simplifiées) and limited liability companies (sociétés à responsabilité limitée), the securities of which are not admitted to trading on a financial instruments market, at least 50% of the capital and voting rights of which are held by one or more natural persons and at least 34% by one or more persons having, within the said companies, the status…