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Article D3325-5 of the French Labour Code

The tax-free establishment of the investment provision provided for in article L. 3325-3 and in II of article 237 bis A of the General Tax Code is subject to compliance with the provisions of article 171 bis of appendix II to the General Tax Code.

Original in French 🇫🇷
Article D3325-5

La constitution en franchise d’impôt de la provision pour investissement prévue à l’article L. 3325-3 et au II de l’article 237 bis A du code général des impôts est subordonnée au respect des dispositions prévues à l’article 171 bis de l’annexe II au code général des impôts.

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