French General Tax Code
In forceBy way of derogation from II of Article 1600, the tax due by company directors benefiting from the scheme provided for in Article L. 613-7 of the Social Security Code is calculated by applying a rate to the amount of their turnover. This rate is equal to 0.044% of turnover for taxpayers providing services and 0.015% for those selling goods, objects, food to be taken away or consumed on the premises or providing accommodation. This rate is 0.007% for artisans duly registered in the national register of companies as a business in the trades and crafts sector and who remain on the electoral roll of the territorial chamber of commerce and industry in their constituency.
This tax is collected and controlled by the bodies mentioned in the articles L. 213-1 et L. 752-4 of the Social Security Code in accordance with the frequency, rules, guarantees and penalties applicable to the collection of the social security contributions referred to in Article L. 613-7 of the same Code. The rules applicable in the event of disputes are those set out in Chapter II of Title IV of Book I of the said code. The amount of duties collected is paid back to the beneficiaries, under conditions laid down by decree.
A joint order of the ministers responsible for social security, trade and craft trades lays down the terms and conditions for remuneration of the service rendered by the bodies responsible for collecting the tax.
