Article 302 bis ZE of the French General Tax Code
November 8, 2023
A contribution is hereby instituted on the transfer to a publisher or distributor of television services within the meaning of Articles 2 and 2-1 of law no. 86-1067 of 30 September 1986 relating to freedom of communication (1) of broadcasting rights to sporting events or competitions. Also subject to this contribution is the transfer of broadcasting rights to a person who makes available to the public a service offering access…
