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Showing 18511860 of 2313 articles for Art. 669 · CGI Art. 787 B · CGI Art. 774 bis

French General Tax CodeIn force
A: General provisions

Article 1509

I. - The rental value of undeveloped properties established on the basis of the income from these properties results from the rates set by nature of crop and property, in accordance with the rules lai…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Special procedures for determining the rental value of certain properties

Article 1518 D

…rée à la SNCF ou à SNCF Réseau, le prix de revient mentionné à l'article 1499 s'entend de la valeur brute pour lequel ces immobilisations sont inscrites au bilan de SNCF Voyageurs au 31 décembre 2014.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1461

Sont exonérés de la cotisation foncière des entreprises : 1° (Abrogated) ; 2° Les organismes d'habitations à loyer modéré mentionnés à l'article L. 411-2 of the French Construction and Housing Code, t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1464 G

I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in article 1639 A bis, partially or totally e…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Periodic updating of the rental value of built and unbuilt properties

Article 1518

I. - In the interval between two general reviews, the rental values defined in I and II of article 1496 and article 1497, as well as those for commercial premises mentioned in article 1501 and those f…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Flat-rate tax on network companies

Article 1519 F

…ilowatts.The tax mentioned in this I is not due in respect of power plants operated for its own use by an end consumer of electricity or operated on the consumption site by a third party from whom the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Household waste collection tax

Article 1523

The tax is imposed in the name of the owners or usufructuaries and payable against them and their principal tenants (1). Civil or military civil servants and employees housed in buildings belonging to…

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

Article 1588

I. - Royalties relating to substances other than crude oil are allocated to the department in whose territory the concession is located. If the concession extends over several départements, the royalt…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: General provisions

Article 1594 D

…te of land registration tax or registration duty provided for in article 683 is set at 3.80%.It may be modified by the departmental councils without such modifications having the effect of reducing it…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Special schemes

Article 1594 F quinquies

Sont soumis à la taxe de publicité foncière ou au droit d'enregistrement au taux de 0,70 %:A. With the exception of those referred to in I of A of 'article 1594-0 G, transfers for valuable considerati…

AI translation · Updated 7 Nov 2023Open Article
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