Section II: Other duties, taxes and fees levied on behalf of local authorities and other bodies

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1647

Article 1647

French General Tax CodeIn force
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Updated 7 Nov 2023

I. - To cover the costs of tax assessment and collection, the State shall make a levy on the amount:

a. (Repealed);

b. Duties, taxes, fees and other charges referred to in II of Article 1635 ter.

The rate of this levy is set at 4% of the amount of recoveries.

II. - (Not applicable).

III. - For collection costs, the State makes a levy on taxes, duties and other contributions collected for the benefit of social security organisations, organisations contributing to their financing, to the amortisation of their debt or to the setting aside of revenue for their benefit or organisations financing and managing expenditure covered by the national health insurance expenditure target. The rate of this levy and the terms of reimbursement are set by order of the ministers responsible for the budget and social security.

III bis. - For assessment and collection costs, the State makes a 0.5% levy on the amount of the duties mentioned in articles 1635 bis AE, 1635 bis AF, 1635 bis AG and 1635 bis AH.

IV. - (Not applicable).

V. - The State collects a levy of:

a. in respect of the costs of assessment, collection, rebates and non-assessments. 2.37% in addition to the amount of land registration tax or registration duties collected for the benefit of the départements pursuant to article 1594 A.

b. 2.14% in addition to the amount of land registration tax or registration duties levied for the benefit of the départements at the rate of 0.70%;

c. (Repealed)

VI. - To cover the costs of tax assessment and collection, the State deducts 1% from the amount of the tax on the distance travelled on the concessionary motorway network referred to in article L. 421-175 of the code of taxes on goods and services.

VII.For assessment and collection costs, the State levies 2.5% of the sums recovered in respect of the following taxes or fractions of taxes:

1° The overseas increase in the tax on air passenger transport mentioned in article L. 422-30 of the code of taxes on goods and services;

2° The annual tax on personal use marine craft mentioned in article L. 423-4 of the same code;

3° The tax on maritime passenger transport to protected natural areas mentioned in Article L. 423-47 of the same code;

4° The tax on maritime passenger transport in certain coastal territories mentioned in Article L. 423-57 of the same code.

VIII. - For assessment and collection costs, the State makes a deduction of 2.5% on the amount of the taxes mentioned in Article 1609 sexvicies and in 2° of Article L. 421-30 of the code of taxes on goods and services.

IX. - For assessment and collection costs, the State shall make a levy of 2.5% on the amount of the tax mentioned in Article 1609 sexdecies B.

X. - For collection costs, the State shall levy 5% of the sums recovered by the Directorate General of Public Finance in respect of the taxes on industrial and craft products provided for in Article L. 471-1 of the Code of Taxes on Goods and Services pursuant to Article L. 256 D of the Book of Tax Procedures.

XI. - (Repealed)

XII. - (Repealed)

XIII. - (Not applicable)

XIV. - (Repealed)

XV. - (Repealed)

XVI. - For collection costs, the State shall levy 1% of the sums collected in respect of the supervisory contribution on behalf of the Banque de France under the conditions provided for in VIII of Article L. 612-20 of the Monetary and Financial Code.

XVII. - To cover the costs of tax assessment and collection, the State shall deduct 0.5% from the proceeds of the taxes mentioned in Article L. 6431-6 of the Transport Code, with the exception of that resulting from the civil aviation tariffs provided for respectively in 1° of Article L. 422-20 and 1° of article L. 422-45 of the code of taxes on goods and services.

This levy is allocated in accordance with the conditions set out in IV of article 125 of law no. 90-1168 of 29 December 1990 on finance for 1991.

XVIII.To cover the costs of tax assessment and collection, the State deducts 0.5% from the amount of the tax referred to in article L. 253-8-2 of the Rural and Maritime Fishing Code.

XIX. - The State makes a levy of 1.5% on the amount of the tax mentioned in article 1519 B.

XX.-The State makes a levy of 3% on the amount of the tax mentioned in article 1635 quater A as assessment and collection costs.

Mariela Petrova

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Mariela Petrova

Mariela Petrova

Avocate au Barreau de Paris

Toque #C2396

15+ Years In Corporate Practice

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