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Showing 651660 of 2313 articles for Art. R 144-1 · CGI Art. 1684

French General Tax CodeIn force
III: Exemption

Article 1594 G

The departmental council may exempt from land registration tax or registration fees the sale of housing units by low-income housing organisations or semi-public companies, provided that the transfer f…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IX nonies: Special taxes levied in favour of the Société du Grand Projet du Sud-Ouest

Article 1609 H

A special equipment tax is instituted for the benefit of the local public body Société Grand Projet du Sud-Ouest created in Article 1 of Ordinance no. 2022-307 of 2 March 2022 relating to the Société…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Compulsory taxes. Additional taxes to certain registration duties

Article 1595 ter

The additional taxes provided for in articles 1595 and 1595 bis do not apply to sales of movable property referred to in 2 of Article 1584.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IX octies: Taxe spéciale d'équipement au profit de l'établissement public Société du Grand Paris (Special equipment tax for Société du Grand Paris)

Article 1609 G

It is instituted, for the benefit of the Société du Grand Paris public establishment created by the article 7 of law no. 2010-597 of 3 June 2010 relative to Greater Paris, a special equipment tax inte…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: Registration duties - Land registration tax

Article 1599 sexies

There is levied for the benefit of the Ile-de-France region an additional tax on the registration duties or land registration tax payable on transfers for valuable consideration, other than those ment…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section IX quater : Special equipment tax levied for the benefit of the agency for the development of urban areas in the zone known as the "cinquante pas géométriques" in Guadeloupe

Article 1609 C

It is instituted, for the benefit of the agency for the development of urban spaces in the area known as the cinquante pas géométriques in Guadeloupe created in application of the loi n° 96-1241 du 30…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section VII bis : Special equipment tax levied for the benefit of public land establishments and the Corsican Land Office

Article 1607 bis

A special equipment tax is instituted for the benefit of the public land establishments mentioned in Article L. 324-1 of the town planning code or the Corsican land office, a public establishment of t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
III: Exemption

Article 1594 J

On deliberation by the departmental council, rehabilitation leases are exempt from land registration tax. The deliberation takes effect within the time limits set out in Article 1594 E.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section XI: Taxes levied for the benefit of associations of communes and mixed associations

Article 1609 quater

The committee of a syndicat de communes may decide, under the conditions provided for in article L. 5212-20 du code général des collectivités territoriales, to levy the taxes mentioned in 1° to 4° of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
IV: Reduction of duties

Article 1595 bis

It is levied for the benefit of a departmental equalisation fund, in all communes with a population not exceeding 5,000 inhabitants other than communes classified as tourist resorts within the meaning…

AI translation · Updated 7 Nov 2023Open Article
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