Article 238 bis JB of the French General Tax Code
November 8, 2023
A company which carries out an overall revaluation of its tangible and financial fixed assets under the conditions set out in article L. 123-18 of the French Commercial Code may not take into account the revaluation difference which it establishes when determining the taxable income for the financial year in which it carries out this revaluation. The application of the first paragraph of this article is subject to the undertaking…
