Article 1590 of the French General Tax Code
I. – An annual tax is introduced, proportional to the surface area of each exclusive licence to prospect for liquid or gaseous hydrocarbons. The tax shall be paid by the holder of the exclusive licence to prospect for liquid or gaseous hydrocarbons. The scale of the tax is set according to the period of validity of the exclusive exploration licence provided for in Article L. 142-1 or article L. 142-2…