Section I: Tax on the costs of chambers of commerce and industry

I.-The tax for chamber expenses is made up of two contributions: an additional tax on the business property tax (cotisation foncière des entreprises) and an additional tax on the business value added tax (cotisation sur la valeur ajoutée des entreprises). It is collected on behalf of CCI France and divided between the regional chambers of commerce and industry, under the conditions set out in 10° of article L. 711-16 of…

By way of derogation from II of Article 1600, the tax due by company directors benefiting from the scheme provided for in Article L. 613-7 of the Social Security Code is calculated by applying a rate to the amount of their turnover. This rate is equal to 0.044% of turnover for taxpayers providing services and 0.015% for those selling goods, objects, food to be taken away or consumed on the…