Article 96 of the French General Tax Code
November 8, 2023
I. Taxpayers who make or receive profits or income referred to in Article 92 are obligatorily subject to the controlled declaration regime when they cannot benefit from the regime defined in Article 102 ter. Taxpayers covered by the regime defined in Article 102 ter when they are able to declare the exact amount of their net profit and to provide all the necessary supporting documents in support of this declaration….
