French General Tax Code
In forceI. - The flat-rate tax mentioned in Article 1635-0 quinquies applies:
a) To the main copper local loop distribution frames within the meaning of 4° ter of Article L. 32 of the French Post and Electronic Communications Code;
b) At the mutualisation points of fibre optic electronic communications networks to the end user within the meaning of Article L. 34-8-3 of the French Post and Electronic Communications Code;
c) At the optical connection nodes of fibre optic electronic communications networks terminated in coaxial cable.
II. - The flat-rate tax is due each year by the owner of the equipment mentioned in a, b or c of I on 1 January of the tax year.
III.-The amount of the tax is established as follows:
For each piece of equipment mentioned in a, b and c of I, the amount of the tax depends on the number of lines in the terminal part of the network that it connects and that are in service on 1st January of the tax year. The tax rate is set at €19.04 per line in service.
III bis.-1. A line connected by equipment mentioned in a, b or c of I is not taken into account when calculating the amount of taxation on the equipment for the five years following that of the first installation up to the end user.
2. The lines of an internal television distribution network used exclusively to distribute television services not subject to subscription to one of the subscriptions mentioned in article 34-1 of law no. 86-1067 of 30 September 1986 relating to freedom of communication connected to equipment mentioned in c of I are not taxed.
IV. - The person liable for the tax declares, no later than the second working day following 1st May of the tax year, by region, department and commune:
a) The number of main distribution frames and lines in service taken into account in calculating the tax that each comprised on 1 January;
b) The number of mutualisation points for fibre optic electronic communications networks to the end user and lines in service taken into account in calculating the tax on the terminal part of the network that each made it possible to connect on 1 January;
c) The number of optical connection nodes of electronic communications networks terminated in coaxial cable and lines in service taken into account in calculating the taxation of the terminal part of the network that each allowed to be connected on 1 January.
Control, collection, litigation, guarantees, securities and liens are governed as for business property tax.
