Companies or legal entities liable for corporation tax under
Article 206, with the exception of those designated in Article 5 of the aforementioned article, are personally subject to the tax on the share of profits corresponding to the rights they hold, under the conditions set out in
articles 8,
8 quater,
8 quinquiesand
1655 ter, in their capacity as full or limited partners or members of companies referred to in the said articles.

