9Law No 96-1160 of 27 December 1996 on the funding of social security for 1997 (JORF, 29 December 1996, p. 19369) enlarged the assessment basis for the CSG as regards employment income and substitute income, so as to align it for the most part with the assessment basis for the social debt repayment contribution which is the subject of another case in which judgment has been delivered today (Case C-34/98 Commission v France). The CSG thus applies to wages, professional fees, retirement and invalidity pensions and unemployment allowances.
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