Article L4331-2 of the French General Code of Local Authorities
Revenue for the operating section includes in particular: a) Proceeds from contributions and taxes provided for in the General Tax Code or the Code of Taxes on Goods and Services, including: 1° The flat-rate tax on network companies; 2° The fixed tax on vehicle registration provided for in 1° of article L. 421-30 of the code of taxes on goods and services, up to €7 per certificate issued in the…