French Social Security Code introduces new tax with fiscal stakes

Article L138-10-1 of the Social Security Code introduces a new tax raising regulatory clarity questions.

Published 12sem1 sourceupdated 12sem

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The fact

This provision conflates different types of levies and creates administrative confusion among taxpayers.

Its implementation depends on forthcoming implementing decrees.

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Auto-synthesis from 1 media source · identified on April 24, 2026