Article D5141-60 of the French Public Health Code
The amount of the annual tax provided for in 1°, 2°, 5° and 6° of 1 of II of Article L. 5141-8 is set at 0.45% of the annual turnover, excluding value added tax, generated in France. The amount of tax thus obtained is rounded down to the nearest euro if necessary. The amount of this annual tax is capped at €35,000. The collection threshold is set at €100. The…