Article 235 bis of the French General Tax Code
1. The rules concerning the contribution collected in respect of the participation of employers in the construction effort are defined in articles L. 313-1, and L. 313-4 to L. 313-6 of the Construction and Housing Code. 2. The rules concerning the contribution collected in respect of the participation of agricultural employers in the construction effort are defined in articles L. 716-2 to L. 716-5 of the French Rural and Maritime…