Article L7122-23 of the French Labour Code
The groups and persons mentioned in article L. 7122-22 shall file with a body authorised by the State the declaration of the withholding tax provided for in article 204 A of the General Tax Code and the compulsory declarations relating to the recruitment and employment under fixed-term employment contracts: 1° Performing artists mentioned in article L. 7121-2; 2° Workers and technicians involved in entertainment, hired to fill one of the…