Article 50-0 of the French General Tax Code
November 8, 2023
1. For the taxation of their profits, companies whose turnover excluding tax, adjusted if necessary in proportion to the operating time during the reference year, does not exceed, in the previous calendar year or in the penultimate year: are subject to the system defined in this article 1° €188,700 in the case of companies whose main business is the sale of goods, objects, supplies and foodstuffs to be taken away…
