Article 2U.K.
1.France shall remove the corporate tax exemption referred to in Article 1 and subject the entities for which this exemption applies to corporate tax.
2.The measure by which France fulfils its obligations under paragraph 1 shall be adopted before the end of the calendar year running on the date of notification of this Decision. This measure shall apply at the latest to the income from the economic activities generated from the start of the tax year following its adoption.