In accordance with II bis of article L. 136-5 of the Social Security Code, the generalised social contribution on earned income and replacement income due on foreign source income, provided that, in the case of earned income, it has not been deducted by the employer, and the generalised social contribution due on the benefit mentioned in I of article 80 bis, as well as on the benefit mentioned in I…
La contribution sociale généralisée sur les revenus du patrimoine est établie, contrôlée et recouvrée conformément aux dispositions de l’article L. 136-6 of the Social Security Code.
La contribution sociale généralisée sur les produits de placements est établie, contrôlée et recouvrée conformément aux dispositions de l’article L. 136-7 of the Social Security Code.
The rate of social contributions on income from assets and investment income is set in accordance with the provisions of I of article L. 136-8 of the Social Security Code.
The contribution for the repayment of the social debt based on income from assets is established, controlled and collected in accordance with article 15 of order no. 96-50 of 24 January 1996 relating to the repayment of the social debt.
The contribution for the repayment of the social debt levied on investment income is established, controlled and collected in accordance with article 16 of order no. 96-50 of 24 January 1996 relating to the repayment of the social debt.
The contribution for the repayment of the social debt to which sales of precious metals, jewellery, works of art, collectors’ items and antiques are subject is established, controlled and collected in accordance with the article 17 of order no. 96-50 of 24 January 1996 relating to the repayment of the social debt.
The rate of the contributions for the repayment of the social debt mentioned in articles 1600-0 G to 1600-0 I is set by the article 19 of order no. 96-50 of 24 January 1996 relating to the reimbursementof the social debt.
I.-The tax for chamber expenses is made up of two contributions: an additional tax on the business property tax (cotisation foncière des entreprises) and an additional tax on the business value added tax (cotisation sur la valeur ajoutée des entreprises). It is collected on behalf of CCI France and divided between the regional chambers of commerce and industry, under the conditions set out in 10° of article L. 711-16 of…
By way of derogation from II of Article 1600, the tax due by company directors benefiting from the scheme provided for in Article L. 613-7 of the Social Security Code is calculated by applying a rate to the amount of their turnover. This rate is equal to 0.044% of turnover for taxpayers providing services and 0.015% for those selling goods, objects, food to be taken away or consumed on the…
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75001, Paris France
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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