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Article D2135-9 of the French Labour Code

The threshold provided for in article L. 2135-6 is set at 230,000 euros at the end of each financial year. For the purposes of calculating the resources referred to in the first paragraph, the amount of subsidies, income of any kind from ordinary activities, financial income and membership fees shall be taken into account. However, deductions are made from the latter amount for contributions paid, by virtue of agreements or…

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