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Showing 19011910 of 2313 articles for Art. 4 and CGI Art. 111

French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1640

…f principle taken before 1st October of the year preceding that of its creation, the municipalities and, where applicable, the public establishment for inter-municipal cooperation with its own tax sta…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1636 C

…additional taxes levied for the benefit of the public establishments mentioned in articles L. 321-1 and L. 324-1 of the town planning code are, subject to Article 1636 B octies and the provisions gove…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1638-0 bis

…tion with additional own taxation, carried out under the conditions provided for by article L. 5211-41-3 of the General Code of Territorial Authorities, the public establishment of intercommunal coope…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title V: Provisions common to Titles I to IIIa

Article 1635-0 quinquies

…articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H, 1519 HA, 1519 HB, 1599 quater A, 1599 quater A bis and 1599 quater B.II. - The amounts and rates of the flat-rate tax on network companies are revalued…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1636 B octies

I. - The proceeds of the special equipment taxes levied for the benefit of the public land establishments referred to in articles L. 321-1 et L. 324-1 of the town planning code, the Etablissement publ…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title V: Provisions common to Titles I to IIIa

Article 1635 quinquies

The taxes mentioned in this part and levied for the benefit of local authorities and various bodies, are not applicable on the continental shelf or in the exclusive economic zone, with the exception o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1638-00 bis

The decree for the splitting of communes issued by the State representative in the department only produces its effects for tax purposes from the following year if it is issued before 1st October of t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section 1: Development tax

Article 1635 quater R

In matters of assessment, claims relating to development tax are submitted, investigated and judged according to the rules applicable to local direct taxes.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1640 G

…eference rate for property tax on built-up properties for 2021 is equal to the sum of the municipal and departmental rates applied in 2020 in the municipality. The first paragraph of this 1 does not a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter II: Assessment, non-discharge and collection costs

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
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