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 211–220 of 8013 articles for “Art. Loi 2022-172 – 14 Feb. 2022”
…the number of employees and turnover, the reference period to be used is that mentioned in Article 1467 A.3° For sociétés coopératives et unions de sociétés coopératives d'artisans, sociétés coopérat…
The business property tax is assessed in each commune where the taxpayer has premises or land, on the basis of the rental value of the property located there (1).The business property tax due for repl…
…and leisure parks exercising a seasonal activity.VI. - The organisations mentioned in II of article 1447 become taxable under the conditions set out in II, from the year in which one of the three cond…
Open the article to read the full text in English.
The following are exempt from business property tax: 1° Owners or tenants who accidentally rent out part of their personal dwelling, when moreover this rental is not of a periodic nature ; 2° Persons…
Mine concessionaires, amodiataires and sous-amodiataires of mining concessions, holders of mining permits and explorers of oil and fuel gas mines are exempt from business property tax only for the ext…
…used for the purposes of his professional activity during the reference period defined in Articles 1467 A and 1478, with the exception of those that have been destroyed or transferred during the same…
Municipalities or public establishments for inter-municipal cooperation with their own tax system may decide to exempt municipal credit unions from business property tax, in whole or in part.
The rental values of hydroelectric facilities under concession or with a capacity of more than 500 kilowatts are apportioned between the communes in whose territory the watercourses used or civil engi…
…x established on the same bases is determined, in accordance with the rules defined by the articles 1495 to 1508, for each property or fraction of property normally intended for a separate use (1).
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
