Article 235 ter of the French General Tax Code
I.-The following are instituted: 1° A solidarity levy on income from assets mentioned in article L. 136-6 du code de la sécurité sociale; 2° Un prélèvement de solidarité sur les produits de placement mentionnés à l’article L. 136-7 of the same code. II.-The solidarity levy mentioned in 1° of I of this article is assessed, controlled and collected according to the same rules and under the same securities, privileges and…