User:Anthony.lepifre/Advertising spending tax

The advert spending tax in France is a proportionnal tax created in 1998 that people subjected to the Value-added tax must pay upon some advert spending. It is codified under the article 302 bis of the French Code Général des Impôts.

At the beginning it used to participe in the Fund for daily newspaper modernisation, but this tax has been the object of many problems for the French Administrative Justice. Also now, its receipts participate in the General French Budget.