Section XVII bis: Exceptional corporation tax contribution

I. – Corporate income tax payers with sales in excess of €250 million are subject to an exceptional contribution equal to a fraction of this tax calculated on their taxable income, at the rates mentioned in Article 219, for financial years ending on or after 31 December 2011 and until 30 December 2016. This contribution is equal to 10.7% of the corporation tax due, determined before offsetting tax reductions and…