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Article 1600-0 I of the French General Tax Code

The contribution for the repayment of the social debt to which sales of precious metals, jewellery, works of art, collectors’ items and antiques are subject is established, controlled and collected in accordance with the article 17 of order no. 96-50 of 24 January 1996 relating to the repayment of the social debt.

Original in French 🇫🇷
Article 1600-0 I

La contribution pour le remboursement de la dette sociale à laquelle sont assujetties les ventes de métaux précieux, bijoux, objets d’art, de collection et d’antiquité est établie, contrôlée et recouvrée conformément à l’article 17 de l’ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale.

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