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Showing 33513360 of 7976 articles for Art. BOFiP-RFPI-BASE-20-80

French General Tax CodeIn force
B: Reduction in the rental value of certain properties

Article 1518 A quinquies

I. - 1. With a view to establishing the property tax on built-up properties, the business property tax, the council tax on second homes and other furnished premises not allocated to the principal dwel…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Reduction in the rental value of certain properties

Article 1518 A ter

I. - Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by means of a concordant decision taken under the conditions laid down in I of Article 1639…

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

For the determination of the rental value of industrial fixed assets whose ownership is, pursuant to the loi n° 2014-872 du 4 août 2014 portant réforme ferroviaire, transférée à la SNCF ou à SNCF Rése…

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
Section IX ter : Special equipment tax levied for the benefit of public land and development establishments in French Guiana and Mayotte

Article 1609 B

In French Guiana and the Department of Mayotte, a special equipment tax is introduced for the benefit of public establishments created pursuant to Article L. 321-36-1 of the town planning code.This ta…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
OA: Non-alcoholic drinks

Article 1613 ter

I.-A contribution is levied on beverages and liquid preparations for beverages intended for human consumption:1° Falling under CN codes 2009 and 2202 of the customs tariff;2° Containing added sugars;3…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section XIII: Social security levies on gaming and betting collected for the benefit of various bodies contributing to the financing of social protection

Article 1609 quatertricies

Social levies on gaming and betting are assessed, declared, liquidated, collected and controlled in accordance with the provisions of the articles L. 137-20, L. 137-21, L. 137-22, L. 137-23, L. 137-25…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
OA: Non-alcoholic drinks

Article 1613 quater

I.-It is instituted a contribution on beverages other than alcoholic beverages within the meaning of 2° of article L. 111-4 of the code of taxes on goods and services mentioned in II.I bis.-.The contr…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section Ia: Stamp duty and similar taxes levied for the benefit of the Agence nationale des titres sécurisés (National Agency for Secure Documents)

Article 1628 bis

If the national identity card is not presented for renewal, a stamp duty of €25 will be charged.

AI translation · Updated 7 Nov 2023Open Article
French Labour CodeIn force
Subsection 3: Youth employment contract

Article R5131-22

The following are considered as partially deductible resources pursuant to 2° of article R. 5131-20 : 1° All income from an employed or self-employed activity; 2° Legal or contractual aid to employees…

AI translation · Updated 2 Nov 2023Open Article
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