Section 7: Social and tax regime.

The tax credit and tax credit attached to income from the collective portfolio or individually held securities acquired as part of a company savings plan give rise to the issue of a separate certificate, in accordance with the provisions of article 77 of appendix II to the general tax code. Where such income is fully exempt, in accordance with the provisions of the first two sentences of II of article…

The request for reimbursement of the tax credit, accompanied by the certificate, is sent to the tax office of the organisation that issued it. The refund is made to that organisation, which is responsible for using the corresponding sums in the same way as the income to which they relate.