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Showing 110 of 22 articles for Art. 1647

French Civil CodeIn force
Paragraph 2: Warranty of defects in the goods sold.

Article 1647

If the thing which had defects has perished as a result of its poor quality, the loss shall be for the seller, who shall be liable to the buyer for restitution of the price and for the other damages e…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Other duties, taxes and fees levied on behalf of local authorities and other bodies

Article 1647

I. - To cover the costs of tax assessment and collection, the State shall make a levy on the amount:a. (Repealed);b. Duties, taxes, fees and other charges referred to in II of Article 1635 ter.The rat…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Capping based on value added

Article 1647 B sexies

…s to which these taxes may be subject, with the exception of the tax credit provided for in article 1647 C septies and the tax reliefs provided for in articles 1647 C quinquies B and 1647 C quinquies…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VIIa: Transitional tax relief

Article 1647 C quinquies C

…tax reliefs and credits, with the exception of the transitional tax relief provided for in article 1647 C quinquies B.II. - The tax reductions resulting from the application of this article are autho…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIa: Territorial economic contribution rebate

Article 1647 C quinquies B

…and collection and, where applicable, the minimum business tax contribution provided for in article 1647 E which would have been due in respect of 2010 pursuant to the present code in force at 31 Dece…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIb: Cotisation foncière des entreprises: minimum levy

Article 1647 D

I. - 1. Those liable for the business property tax are subject to a minimum tax established at the location of their main establishment; this tax is established from a base, the amount of which is set…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: Business property tax rebate

Article 1647 bis

Taxpayers whose business property tax assessment bases decrease benefit, at their request, from a rebate corresponding to the difference between the bases of the penultimate year and those of the last…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section III: Rounding rules

Article 1647-00 A

Les prélèvements pour frais d'assiette et de recouvrement mentionnés aux articles 1641 and 1647 are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 0-II bis: Reduction in property tax on undeveloped land relating to plots farmed by young farmers

Article 1647-00 bis

I. - Upon deliberation of general scope taken, each insofar as it is concerned, under the conditions provided for in l'article 1639 A bis, by the territorial authorities and their groupings with their…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Tax base

Article 1468 bis

…e first paragraph of this I means, where applicable, that resulting from the application of article 1647 D. II. - For the purpose of calculating the net increase in the establishment's tax base define…

AI translation · Updated 7 Nov 2023Open Article
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