Taxes in Europe Database v2
Article 235 ter ZC of the General Tax Code (Code général des impôts).
From 2009 to 2011, the tax revenue was going solely to the social security. Starting from 2013, the whole tax revenue goes back to the central authority, as was the case before 2007 (in 2012, revenue is split between the central authority and social security).
The amount of the social contribution on income is assessed according to the amount of corporate income tax paid. An amount not exceeding € 763,000 per 12 month period is deducted from the corporate income tax used as the basis of calculation.
This social contribution is not payable by the debtors who have made a tax-free sales under € 7,630,000 during their year or the tax period, and who meet specific conditions of detention of their capital.
The assessment of the social contribution on income is preceded by quarterly down-payments, just as for the corporate income tax.
The social contribution on income has to be paid to the Public Finances Directorate General's accountant (comptable de la Direction Générale des Finances Publiques).