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Article 238 bis GD of the French General Tax Code

The contribution provided for by Article L. 245-1 of the Social Security Code is excluded from charges that are deductible for income tax or corporation tax purposes in accordance with article L. 245-5 of the same code.

Original in French 🇫🇷
Article 238 bis GD

La contribution prévue par l’article L. 245-1 du code de la sécurité sociale est exclue des charges déductibles pour l’assiette de l’impôt sur le revenu ou de l’impôt sur les sociétés conformément à l’article L. 245-5 du même code.

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