Article A123-84 of the French Commercial code
The persons mentioned in Article R. 123-220 likely to be registered immediately in the national register of companies and establishments are those covered by at least one of the provisions set out below: 1° Legal entities liable for corporation tax or which fall within the scope of articles 238 ter, 239 ter, 239 quater, 239 quater A, 239 quinquies and 239 septies of the General Tax Code; 2° Those liable…