Article 1679 septies of the French General Tax Code
November 7, 2023
Companies whose business value added contribution for the year preceding the year of taxation exceeds €1,500 must pay: – no later than 15 June of the year of taxation, a first instalment equal to 50% of the business value added contribution; – no later than 15 September of the year of taxation, a second instalment equal to 50% of the business value added contribution. The business value added contribution used…
