Article 235 ter ZC of the French General Tax Code
I. – Those liable for corporation tax are subject to a social contribution equal to a fraction of this tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and reduced by an allowance which may not exceed 763,000 euros per twelve-month period. Where a financial year or tax period is less than or greater than twelve months, the allowance is adjusted accordingly….