Article 163 quinquies D of the French General Tax Code
November 8, 2023
I. – The share savings plan is open and operates in accordance with articles L. 221-30, L. 221-31 and L. 221-32 of the Monetary and Financial Code and the share savings plan intended for the financing of small and medium-sized enterprises and intermediate-sized enterprises is opened and operates in accordance with articles L. 221-32-1, L. 221-32-2 and L. 221-32-3 of the same code. II. disjoint III. disjoint IV. repealed
