Article 1647 of the French General Tax Code
I. – To cover the costs of tax assessment and collection, the State shall make a levy on the amount: a. (Repealed); b. Duties, taxes, fees and other charges referred to in II of Article 1635 ter. The rate of this levy is set at 4% of the amount of recoveries. II. – (Not applicable). III. – For collection costs, the State makes a levy on taxes, duties and other…