Article R214-71 of the French Monetary and Financial Code
November 6, 2023
After making a declaration to the Autorité des marchés financiers and to the tax department with which its management company files its income tax return, a local investment 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…
