French Labour Code
In forceI.- For the application of the condition of previous activity income mentioned in 3° of article R. 5424-70, the income declared by the self-employed person to the tax authorities for income tax purposes and corresponding to the self-employed activity mentioned in article L. 5424-25 is taken into account.
In the case of self-employed workers subject to the tax regimes set out in articles 50-0 ter and 102 ter of the General Tax Code, the declared turnover or revenue is taken into account, less the allowances mentioned in the same articles. In the case of self-employed persons subject to the tax regime defined in article 64 bis of the General Tax Code, the revenues for the tax year are taken into account, less the allowance mentioned in the same article.
In the case of the persons mentioned in article L. 382-1 of the Social Security Code who are subject to the controlled declaration system and who exercise the option provided for in article 100 bis of the General Tax Code, the average revenue for the year of taxation and the two previous years is taken into account, less the average expenses for these same years.
In the case of the persons mentioned in article L. 382-1 of the Social Security Code who are subject to the tax regime provided for in article 93, paragraph 9 of the General Tax Code, their profits are taken into account, less the allowance mentioned in the same article.
II - The condition of previous business income is assessed for :
1° The calendar year that gave rise to the highest income, when the last two tax returns correspond to two full years of activity;
2° The calendar year which was the subject of the last tax return corresponding to a full year's activity, when only one tax return corresponding to a full year's activity is available;
3° The calendar year that was the subject of the last tax return based on income recalculated to correspond to a full year of activity, when no tax return corresponding to a full year of activity is available.
