TAXES ON PORNOGRAPHIC INFORMATION OR INTERACTIVE SERVICES

GENERAL TAX CODE, CGI.

Section VI: Tax on pornographic information or interactive services

Article 235

(Law n ° 91-1322 of December 30, 1991 art. 39 I finances for 1992 Official Journal of December 31, 1991)
I. 1 A tax is established on persons who provide the public through the telephone network with information services or interactive pornographic services which are the subject of advertising in any form whatsoever.
2 This tax is equal to 50%. 100 of the sums collected in remuneration for the services they make available to the public.
3 The tax is recorded and collected as in direct tax.
II. A Council of State decree determines the conditions for classifying the services referred to in I (1).