Article 302 bis MA of the French General Tax Code
November 8, 2023
I. – A tax on certain advertising expenses is introduced with effect from 1 January 1998. II. – This tax is payable by any person liable to value added tax whose turnover for the previous calendar year exceeds €763,000 excluding value added tax. III. – It is based on expenditure incurred during the previous calendar year for the following purposes: 1° The production or distribution of printed advertising material; 2°…
