Section VIII: Tax for the development of vocational training in the car, cycle and motorbike repair trades

I. – With effect from 1st January 2004, a tax is introduced for the benefit of the National Association for Automobile Training. It contributes to the financing of initial vocational training, in particular apprenticeships, and continuing vocational training in the automobile, cycle and motorbike repair professions. The tax is payable by companies whose main or secondary activity is the repair, maintenance, fitting of accessories, roadworthiness testing, exchange of parts, and…