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Article 163 quinquies D of the French General Tax Code

I. – The share savings plan is open and operates in accordance with articles L. 221-30, L. 221-31 and L. 221-32 of the Monetary and Financial Code and the share savings plan intended for the financing of small and medium-sized enterprises and intermediate-sized enterprises is opened and operates in accordance with articles L. 221-32-1, L. 221-32-2 and L. 221-32-3 of the same code.

II. disjoint

III. disjoint

IV. repealed

Original in French 🇫🇷
Article 163 quinquies D

I. – Le plan d’épargne en actions est ouvert et fonctionne conformément aux articles L. 221-30, L. 221-31 et L. 221-32 du code monétaire et financier et le plan d’épargne en actions destiné au financement des petites et moyennes entreprises et des entreprises de taille intermédiaire est ouvert et fonctionne conformément aux articles L. 221-32-1, L. 221-32-2 et L. 221-32-3 du même code.

II. disjoint

III. disjoint

IV. abrogé

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