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Showing 18811890 of 2313 articles for Art. 669 · CGI Art. 787 B · CGI Art. 774 bis

French General Tax CodeIn force
Ia: Business value added tax

Article 1586 quater

…r is calculated as follows:a) For companies with a turnover of less than €500,000, the rate is zero;b) For companies with a turnover of between €500,000 and €3,000,000, the rate is equal to:0.125% × (…

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

Article 1589

A Conseil d'Etat decree issued after consulting the General Council for the Economy, Industry, Energy and Technology shall determine the terms and conditions for applying articles 1587 and 1588.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Additional tax on certain registration duties

Article 1584 ter

Municipalities may, by a resolution passed under the conditions provided for in Article 1639 A bis, to exempt from additional tax on registration duties or land registration tax transfers, other than…

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

Article 1522

I. - The tax is established on the basis of the net income serving as the basis for the property tax, defined by Article 1388.The tax base for dwellings occupied by civil servants and civilian or mili…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Tax on the sale of land that has become building land

Article 1529

I. - Municipalities may, by deliberation of the municipal council, institute a flat-rate tax on the transfer for valuable consideration of bare land that has been made constructible due to its classif…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Contribution on mineral waters

Article 1582

I.-The communes in whose territory mineral water springs are located may institute, for their own benefit, a contribution on these waters.The deliberation instituting the contribution or modifying its…

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

Article 1594-0 F sexies

…the rural and maritime fishing code relating to the agricultural development of uncultivated land, abandoned land and insufficiently exploited land in Mayotte are subject to the land registration tax…

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

Article 1594 F sexies

The departmental council may, by deliberation, reduce the rate of land registration tax or registration fees by up to 0.70% where the following conditions are met:1° The transfer is part of a transact…

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

Article 1594-0 G

Subject to article 691 bis, the following are exempt from land registration tax or registration fees: A. I. - Acquisitions of real estate made by a taxable person within the meaning of article 256 A,…

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

Article 1521

I. - The tax applies to all properties subject to property tax on built properties or which are temporarily exempt from such tax, as well as to the housing of civil servants or civilian and military e…

AI translation · Updated 7 Nov 2023Open Article
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