20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 1631–1640 of 19774 articles for “Art. France–US Estate & Gift Tax Convention”
Property tax is levied annually on undeveloped properties of all kinds located in France, with the exception of those that are expressly exempted by the provisions of the present code.It is due in par…
…and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in I of Article 1639 A bis, ex…
…hail, frost, flooding, fire or other extraordinary events, a proportional reduction in the property tax relating for the current year to the plots affected is granted to the taxpayer, on a claim submi…
I. - All real estate, whether built or unbuilt, must be taxed in the commune in which it is located.II. - However, for the basis of assessment of property tax on built properties, the rental value of…
…ubject to the provisions of Articles 1403 and 1404, all property, whether built or unbuilt, must be taxed in the name of the current owner.II. - When a property is encumbered by usufruct or leased eit…
I. - The tax is established in the name of the persons who have, in whatever capacity, the disposal or enjoyment of the taxable premises. However, for the taxation referred to in article 1407 bis, the…
I. - Taxpayers may appeal against their omission from the roll within the period provided for in Article R. 196-2 of the Book of Tax Procedures.II. - When, in respect of a year, an assessment of counc…
…pal cooperation, in accordance with the conditions set out in I of Article 1639 A bis, the property tax base for shops and boutiques within the meaning of Article 1498, whose main surface area is less…
I.-The basis of assessment for property tax on buildings owned by non-trading property companies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, th…
…5 B and which are located in Corsica are, for 1995 and subsequent years, fully exempt from property tax on undeveloped properties levied for the benefit of the communes and their groupings.
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More
