Article 1599 bis of the French General Tax Code
November 7, 2023
The regions collect: 1° The component of the flat-rate tax on network companies relating to rolling stock used on the national rail network for passenger transport operations, provided for in Article 1599 quater A. The tax referred to in Article 1599 quater A shall be apportioned between the regions on the basis of the number of train path kilometres, within the meaning of Article 1649 A ter, reserved in the…
