Article 155 of the French General Tax Code
November 8, 2023
I. – 1. When an industrial or commercial business extends its activity to operations whose results fall into the category of agricultural profits or profits from non-commercial professions, these results are taken into account to determine the industrial and commercial profits to be included in the income tax base. 2. When a holder of non-commercial profits extends his activity to operations whose results fall into the category of agricultural profits…
