Article 61 A of the French General Tax Code
November 8, 2023
Les résultats à déclarer par les copropriétés mentionnées aux articles 8 quater and 8 quinquies are determined under the conditions laid down for sole traders subject to the actual profit system, before deduction of the depreciation of the vessel, the racehorse or the stallion respectively. Co-ownerships are bound by the obligations incumbent on such operators (1). (1) See also article L. 53 of the book of tax procedures.
