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Article 231 bis U of the French General Tax Code

The remuneration paid by the industrial technical centres mentioned in article L. 521-1 of the research code is exempt from payroll tax.

Original in French 🇫🇷
Article 231 bis U

Les rémunérations versées par les centres techniques industriels mentionnés à l’article L. 521-1 du code de la recherche sont exonérées de taxe sur les salaires.

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