Article 1599 quater D of the French General Tax Code
A special annual additional tax is introduced for the benefit of the Ile-de-France region. The proceeds of this tax are decided, before 31 December each year, for the following year, up to a ceiling of 80 million euros, by the Ile-de-France regional council and notified to the tax authorities. The proceeds of the tax are allocated to the investment section of the Ile-de-France regional budget, with a view to financing…