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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 | VI: Non-commercial profits | B: Determination of taxable profits | 1°: Study and research organisations | Article 93 ter 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
        VI: Non-commercial profits
        B: Determination of taxable profits
        1°: Study and research organisations

Article 93 ter of the French General Tax Code

Article 93 ter of the French General Tax Code

November 8, 2023
2:07 pm

The provisions of article 39 quinquies C are applicable to study and research organisations.

Original in French 🇫🇷

Article 93 ter

Les dispositions de l’article 39 quinquies C sont applicables aux organismes d’études et de recherches.

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