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Showing 201210 of 210 articles for Art. Cons. const. 2023-1051 QPC

French General Code of Local AuthoritiesIn force
Section 2: Public territorial establishments

Article L5219-5

I. - The territorial public establishment, in place and stead of its member municipalities, shall automatically exercise competences in the areas of:1° Urban policy:a) Drawing up a diagnosis of the te…

AI translation · Updated 6 Nov 2023Open Article
French General Tax CodeIn force
Section IIa: Annual tax on office premises, commercial premises, storage premises and parking areas levied in the Ile-de-France region

Article 231 ter

I. - An annual tax on office premises, commercial premises, storage premises and parking areas is levied, within the territorial limits of the Ile-de-France region, made up of Paris and the départemen…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable companies and local authorities.

Article 206

1. Subject to the provisions of Articles 8 ter, 239 bis AA, 239 bis AB and 1655 ter, sociétés anonymes, sociétés en commandite par actions, sociétés à responsabilité limitée that have not opted for th…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
Section XIII quater : Taxes levied by groupings substituted for communes for the application of provisions relating to the business property tax, the business value added tax, the flat-rate tax on network companies and the additional tax on property not built on.

Article 1609 nonies C

I. - The public establishments for inter-communal cooperation mentioned in I of article 1379-0 bis are substituted for the member communes for the application of the provisions relating to the busines…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2b: Companies located in urban tax-free zones - entrepreneurial areas

Article 44 octies A

I. - Taxpayers who, between 1 January 2006 and 31 December 2023, create activities in the zones franches urbaines-territoires entrepreneurs defined in the B du 3 de l'article 42 de la loi n° 95-115 of…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
20°: Tax reduction for donations made by individuals

Article 200

1. Open the right to an income tax reduction equal to 66% of their amount the sums taken within the limit of 20% of taxable income which correspond to donations and payments, including the express aba…

AI translation · Updated 8 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
CHAPTER V : Tax revenue equalisation

Article L3335-2

I.-With effect from 2020, a national fund shall be set up to equalise the transfer duties on immovable property collected by the départements pursuant to Articles 1594 A and 1595 of the General Tax Co…

AI translation · Updated 7 Nov 2023Open Article
French General Code of Local AuthoritiesIn force
Section 3a: Departmental Mobilisation Fund for Integration

Article L3334-16-2

A departmental mobilisation fund for integration is established in the form of a levy on State revenue and benefits the departments, the territorial authority of Martinique, and the authorities of Sai…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
12° : Tax reduction for certain overseas investments

Article 199 undecies A

1. An income tax reduction is introduced for taxpayers domiciled in France within the meaning of Article 4 B who invest in Guadeloupe, Guyana, Martinique, Mayotte, La Réunion, Saint-Pierre-et-Miquelon…

AI translation · Updated 8 Nov 2023Open Article
French General Tax CodeIn force
4a: Levy on income from capitalisation bonds or contracts

Article 125-0 A

I. - 1° The products attached to capitalisation bonds or contracts as well as to investments of the same nature subscribed with insurance companies established in France are, when the bond, contract o…

AI translation · Updated 8 Nov 2023Open Article
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