Article D641-10 of the French Commercial code
The thresholds provided for by Article L. 641-2, for the compulsory application of the simplified judicial liquidation procedure, are set for turnover excluding tax at €750,000 and for the number of employees at 5. The thresholds provided for by the article L. 644-5 are set for turnover excluding tax at €300,000 and for the number of employees at 1. The amount of turnover is defined in accordance with the provisions…