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B: Special arrangements applicable to intra-Community distance sales of goods, to supplies of goods made in a Member State via electronic interfaces facilitating such supplies, and to services supplied by taxable persons established within the territory of the European Union but not in the Member State of consumption

IV: Social debt repayment contributions paid to the social debt repayment fund (Caisse d'amortissement de la dette sociale)

B: Permanent exemptions

APPENDIX 5-1 (appendix to articles A526-1 and A526-2)

Section VIII: Income tax deducted at source

Section 0I ter: Levy on sums paid by insurance and similar organisations in respect of insurance contracts in the event of death

II: Exemptions and allowances

1°: Treatment of losses incurred before joining the group

IIa: Commission nationale des impôts directs et des taxes sur le chiffre d'affaires (National Commission for Direct Taxes and Turnover Taxes)

11° bis : Tax reduction for investment in leisure property