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Showing 40914100 of 12246 articles for Art. Aut. conc. n° 17-D-04

French General Tax CodeIn force
E: Exemptions, special rebates and tax reductions

Article 1391 D

It is granted on the property tax assessment on built properties relating to buildings allocated to housing belonging to low-income housing bodies referred to in article L. 411-2 of the French Constru…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1394 D

Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by deliberation taken under the conditions provided for in I of ar…

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

Article 1464 D

I.-Communes or their public establishments for inter-communal cooperation with their own tax status may, by a deliberation of general scope taken under the conditions defined in Article 1639 A bis, ex…

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

Article 1519 D

I. - The flat-rate tax referred to in Article 1635-0 quinquies applies to land-based electricity production facilities using mechanical wind energy and electricity production facilities using hydrauli…

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

Article 1594 D

Unless there are special provisions, the rate 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 mod…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Ia: Turnover taxes and similar miscellaneous taxes

Article 1609 duotricies

Les prélèvements mentionnés aux articles 1609 novovicies et 1609 tricies are collected and controlled according to the same procedures and subject to the same penalties, guarantees, securities and pri…

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 II: Special provisions

Article 1640 D

Municipalities that were not members of a public inter-municipal cooperation establishment with its own tax status on 1 January 2011 and that join a public inter-municipal cooperation establishment wi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
VI: Committee on abuse of tax law

Article 1653 D

I. - Any member of the tax abuse committee must inform the chairman:1° Any interests that he has held during the two years preceding his appointment, that he holds or comes to hold;2° Any functions in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1c: Social contribution on corporation tax. Duties and penalties

Article 1668 D

I. - The social contribution mentioned in article 235 ter ZC is collected in the same way as corporation tax and subject to the same guarantees and penalties.It is paid spontaneously to the competent…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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