Chapter 00I: Flat-rate tax on network operators

I. – A flat-rate tax on network companies is introduced for the benefit of local authorities or their public establishments for inter-communal cooperation. This tax is determined under the conditions set out in articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H, 1519 HA, 1519 HB, 1599 quater A, 1599 quater A bis and 1599 quater B. II. – The amounts and rates of the flat-rate tax on…