In France, there are two ways of taxing the possible benefits of a company: the income tax (known as impôt sur les revenus or IR) or the corporate tax (impôt sur les sociétés or IS).
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The Registry of Commerce and Companies is an organism that belongs to the Commercial Court and which is used to register companies.
A legal notice is an advertisement that mentions the creation of a company.
These legal notices must appear in a journal authorised to publish legal ads (known as JAL in France), and which must be distributed in the district of the head office of the company (it can be a local, regional, or national journal).