The provisions of this Article shall apply:
1) to natural persons engaged in an independent professional, civil, commercial handicraft or agricultural activity;
2) to natural persons who are top executives of legal entities subject to reorganization or assets liquidation proceedings;
3) to natural persons who are permanent representatives of legal entities referred to in no.2° above.
The top executives of legal entities referred to in this Article are top executives, de jure or de facto, whether salaried or not.
Unofficial translation
Transcription: Spot-checked
In force from 24-12-2015
Source page 108
The document's transcription was spot-checked against the supplied source; this does not confirm a line-by-line review of every provision.
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