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Section 0I: Contributions and levies collected for the benefit of various bodies contributing to the financing of social protection and the repayment of the social debt

Article 1600-00 C of the French General Tax Code

In accordance with II bis of article L. 136-5 of the Social Security Code, the generalised social contribution on earned income and replacement income due on foreign source income, provided that, in the case of earned income, it has not been deducted by the employer, and the generalised social contribution due on the benefit mentioned in I of article 80 bis, as well as on the benefit mentioned in I…

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Article 1600-0 I of the French General Tax Code

The contribution for the repayment of the social debt to which sales of precious metals, jewellery, works of art, collectors’ items and antiques are subject is established, controlled and collected in accordance with the article 17 of order no. 96-50 of 24 January 1996 relating to the repayment of the social debt.

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