Article L2333-70 of the French General Code of Local Authorities
November 8, 2023
I. – The proceeds of the tax are paid into the budget of the municipality or public establishment which reimburses the payments made: 1° To employers who can prove that they have provided permanent accommodation at the place of work or fully provided collective transport free of charge for all or some of their employees in proportion to the number of employees transported or accommodated in relation to the total…
