Article R214-53 of the French Monetary and Financial Code
November 6, 2023
After reporting to the Autorité des marchés financiers and to the tax department with which its management company files its income tax return, an innovation mutual fund may enter into a pre-liquidation period: 1° From the start of the financial year following the end of its fifth financial year if, since the end of a subscription period of no more than eighteen months immediately following the date on which it…
