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Article 84 A of the French General Tax Code

The provisions laid down by Article 100 bis of the General Tax Code are applicable, under the same conditions, for the determination of the taxable salaries of performing artists, holders of a contract falling within the provisions of articles L. 7121-3 to L. 7121-7 of the French Labour Code and the taxable wages of sportspeople received for practising a sport.

Original in French 🇫🇷
Article 84 A

Les dispositions prévues par l’article 100 bis du code général des impôts sont applicables, sous les mêmes conditions, pour la détermination des salaires imposables des artistes du spectacle, titulaires d’un contrat entrant dans les prévisions des articles L. 7121-3 à L. 7121-7 du code du travail et des salaires imposables des sportifs perçus au titre de la pratique d’un sport.

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