Section II: Tax on the costs of chambers of trade and craft associations

An additional tax on business property tax is levied for the benefit of CMA France and the chambers of trade mentioned in article 1 of law no. 48-977 of 16 June 1948 relating to the tax for chamber of trade fees applicable in the departments of Bas-Rhin, Haut-Rhin and Moselle. It is allocated to these beneficiaries within the limit of an individual ceiling set so as to comply with the…

By way of derogation from a and b of article 1601, the corresponding duties payable by company directors benefiting from the scheme provided for in article L. 613-7 of the Social Security Code are calculated by applying to the amount of their turnover the applicable rate set out in the following table: (in percentage) Excluding the departments of Bas-Rhin, Haut-Rhin and Moselle departments Departments of Bas-Rhin and Haut-Rhin Department Moselle…