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Home | French Legislation Articles | French General Tax Code | Book One: Tax base and assessment | Part One: State taxes | Title I: Direct taxes and similar levies | Chapter 1: Income tax | Section II: Taxable income | 1st Subsection: Determination of net profits or income for the various categories of income | II: Industrial and commercial profits | 3: Review of balance sheets | Article 45 of the French General Tax Code

French General Tax Code
- Book One: Tax base and assessment
  - Part One: State taxes
    - Title I: Direct taxes and similar levies
      - Chapter 1: Income tax
        Section II: Taxable income
        1st Subsection: Determination of net profits or income for the various categories of income
        II: Industrial and commercial profits
        3: Review of balance sheets

Article 45 of the French General Tax Code

Article 45 of the French General Tax Code

November 8, 2023
3:39 pm

1. and 2. (Obsolete provisions).

3. The right to revise balance sheets is withdrawn in respect of price changes after 30 June 1959 (1).

Original in French 🇫🇷

Article 45

1. et 2. (Dispositions périmées).

3. La faculté de procéder à la révision des bilans est supprimée à raison des variations de prix postérieures au 30 juin 1959 (1).

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