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Article 285 bis of the French General Tax Code

1. Publishers, collective rights management organisations and producers who pay the rights referred to in 2 of III of article 293 B must, except where the author has waived this arrangement pursuant to 3, deduct from the amount of these rights the value added tax due by the author and pay this tax to the Treasury. 2. In the absence of an indication to the contrary from the author formulated…

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