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Article 130 of the French General Tax Code

The provisions relating to the withholding tax provided for in 1 of article 119 bis and the levy provided for in I of Article 125 A does not apply: 1° Neither to interest shares in companies or unions of agricultural cooperative societies designated in articles L 521-1 et seq of the Rural and Maritime Fishing Code, as well as agricultural collective interest companies that have benefited from State advances, nor…

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