DT7252 - Particular agreements: France: Taxes admissible
a) Admissible for credit under the agreement
Income tax on the income of individuals (impôt sur le
revenu).
Corporation tax (impt sur les socits), including the
surcharge (contribution de 10 per cent). Any withholding tax,
prepayment (précompte) or advance payment with respect to the
above taxes.
b) Admissible for unilateral relief
Property tax (tax efoncière sur les propriétés
bâties).
Refuse disposal tax (taxe d'enlèvement des ordures
ménagères).
c) Inadmissible
Trade tax (taxe professionnelle).
Tax for the expenses of Chambers of Agriculture (taxe pour
frais de chambres d'agriculture).
Contribution to the supplementary fund for agricultural
social benefits (taxe perçue au profit du budget annexe des
prestations sociales agricoles).
Special levy on financial institutions (contribution
annuelle des institutions financières) introduced by the
finance law of 1977.
Wealth tax (Impot de solidaritésur la fortune)
introduced 1 January 1989.
Payments by way of annual minimum tax (imposition
forfaitaire annuelle) which are not set off against Corporation
Tax.
