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Article A222-5 of the French Sports Code

The gross remuneration referred to in article A. 222-2 is that provided for in the employment contract and subject to social security contributions within the meaning ofarticle L. 242-1 of the Social Security Code.

The amount excluding tax mentioned in articles A. 222-3 and A. 222-4 is that used to calculate value added tax as defined in articles 266 to 268 ter of the French General Tax Code.

Original in French 🇫🇷
Article A222-5

La rémunération brute mentionnée à l’article A. 222-2 est celle prévue au contrat de travail et soumise aux cotisations sociales au sens de l’article L. 242-1 du code de la sécurité sociale.

Le montant hors taxe mentionné aux articles A. 222-3 et A. 222-4 est celui qui sert d’assiette au calcul de la taxe sur la valeur ajoutée telle que définie aux articles 266 à 268 ter du code général de impôts.

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