Section VI: Tax on the transfer of shares in an audiovisual communication service publisher

Any contribution, sale or exchange of securities that has been approved under the conditions provided for in the fifth paragraph of article 42-3 of law no. 86-1067 of 30 September 1986 relating to freedom of communication is subject to a tax based on the value of the securities contributed, transferred or exchanged. This tax is payable by the person who, at the end of the contributions, disposals or exchanges carried…