Article 1929 quater of the French General Tax Code
1. Amounts still owed on a preferential basis by traders and legal entities governed by private law, even if they are not traders, in respect of income tax, tax on the profits of companies and other legal entities, payroll tax, business property tax and related taxes, turnover taxes and related taxes, and indirect taxes, shall be subject to disclosure under the conditions set out in 2 to 5. The portion…