Payroll tax exemption for higher education institutions awarding five-year degrees
Article 86 of the amending finance act for 2006 amends Article 231 of the General Tax Code: higher education institutions governed by Book VII of the Education Code that provide courses leading to a State-awarded degree after five years of study beyond the baccalauréat are added to the list of bodies exempt from payroll tax. The measure applies from 1 September 2007.
Measure originators
No official estimate found for this measure.
Measure impact
Higher education schools and institutions not subject to VAT that award national master's-level degrees (chamber of commerce schools, recognised private schools) stop paying payroll tax on the salaries they pay. No official cost estimate was found.
Official references
Sources
Procedure timeline
Follow the progress of this fiscal measure through the different stages of the parliamentary procedure.
Administrative implementation
Entrée en vigueur de la mesure et mise en œuvre par l'administration
President of the Republic signature
Publication au Journal officiel
National Assembly has the final say
Si échec CMP
Joint committee
Désaccord éventuel
Debate and vote
Debate and vote
Débat et vote en séance publique à l'Assemblée nationale, ou engagement de la responsabilité du Gouvernement (article 49.3)