French General Tax Code
In forceI. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to radio stations whose power requires a notice, agreement or declaration to the Agence nationale des fréquences pursuant to Article L. 43 of the French Post and Electronic Communications Code, with the exception of stations belonging to the networks mentioned in 1° of Article L. 33 and Article L. 33-2 of the same code, as well as the facilities referred to in Article L. 33-3 of the same code.
II. - The flat-rate tax is payable each year by the person who has the radio stations at his disposal for the purposes of his professional activity on 1st January of the tax year.
III. - The amount of the flat-rate tax is set at €1,782 per radio station owned by the taxpayer on 1st January of the tax year. For any transmitter providing coverage of areas of national territory by a mobile radio network and for which the agreement or opinion of the Agence nationale des fréquences is not required, under the conditions laid down in the last paragraph of I of article L. 43 of the French Post and Electronic Communications Code, the amount of the flat-rate tax is set at 10% of the amount mentioned in the first sentence of this paragraph. These amounts are reduced by 75% for new stations for the first three years of taxation. These amounts are reduced by half for stations that have been the subject of an opinion, agreement or declaration to the Agence Nationale des Fréquences since 1 January 2010 and that provide mobile radio network coverage in areas, defined by regulation, that were not covered by any mobile radio network at that date. Stations that have been the subject of an opinion, agreement or declaration to the Agence Nationale des Fréquences since 1 January 2010 and that are intended to serve areas in which there is no terrestrial broadband offer on this date are not subject to taxation. Mobile radio stations built in mountain areas between 1 January 2017 and 31 December 2020 are not subject to this tax. Mobile radio stations that mobile radio operators are obliged to install to cover areas characterised by a need for digital development in accordance with their authorisations to use radio frequencies provided for in Article L. 42-1 of the French Post and Electronic Communications Code, and which are installed between 3 July 2018 and 31 December 2022, are not subject to this tax for their first five years of taxation. An order by the minister responsible for electronic communications specifies the list of areas characterised by a need for digital development.
The amount of the flat-rate tax is set at €256 per station covered by the law no. 86-1067 of 30 September 1986 relating to freedom of communication available to the taxpayer on 1 January of the tax year. Persons operating a radio broadcasting service that does not constitute a national broadcasting network within the meaning of b of 4° of Article 41-3 of the same law are not liable for the flat-rate tax on all the radio stations they have at their disposal on 1 January of the tax year if they have sixty radio stations at most.
Where several persons have the same station for the purposes of their professional activity on 1st January of the year of taxation, the amount of the flat-rate tax applicable under the first paragraph is divided by the number of these persons.
IV. - The person liable for the tax declares, no later than the second working day following 1st May of the year of taxation, the number of radio stations per commune and department.
Control, collection, litigation, guarantees, securities and privileges are governed as in matters of business property tax.
