French Legislation In English

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Showing 16311640 of 16624 articles for Art. US Estate Tax — basic exclusion amount

French General Tax CodeIn force
D: Declaration of new constructions and changes to their nature, purpose or use

Article 1406

I. - New constructions, as well as changes in the consistency or use of built and unbuilt properties, are notified by the owners to the administration, within ninety days of their final completion and…

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

Article 1414

I. - (Repealed).I bis. - (Repealed).II. - The following are automatically exempted from council tax on secondary residences and other furnished premises not used as a main residence:1° Managers of you…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1388 quinquies A

…tion by the local authority or the public establishment for inter-communal cooperation with its own tax system, taken under the conditions provided for in I of article 1639 A bis, the basis of assessm…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Cadastral changes and changes affecting the tax debtor

Article 1402

…ges in ownership are carried out at the request of the owners concerned. No change to the legal status of an immovable property may be the subject of a transfer if the deed or court decision recording…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Taxable persons and activities

Article 1447

I. - The business property tax is due each year by natural or legal persons, unincorporated companies or trustees for their activity carried out under a trust agreement who habitually carry out a self…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1449

The following are exempt from business property tax:1° Local authorities, public establishments and State bodies, for their activities of an essentially cultural, educational, health, social, sporting…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Exemptions, special rebates and tax reductions

Article 1391 B

Taxpayers aged over sixty-five on 1 January of the tax year other than those referred to in article 1391 benefit from an automatic reduction of €100 in property tax on built-up properties relating to…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Special rebates

Article 1398 A

It is granted a rebate of the land tax contribution on non-built properties levied for the benefit of municipalities and groupings of municipalities with their own tax system on non-built properties c…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1456

…ration are recognised as complying with the provisions of law no. 78-763 of 19 July 1978 on the status of production cooperative companies. Excluded from the benefit of this exemption are cooperative…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1388 quinquies

…ecided by the municipality or the public establishment for inter-municipal cooperation with its own tax system in accordance with the conditions set out in I of article 1639 A bis, the basis of assess…

AI translation · Updated 7 Nov 2023Open Article
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Our translations are produced and reviewed for accuracy, but the only legally binding version of French law is the French original. For court, registry or contractual use we offer lawyer-reviewed or sworn certified translations on request.
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Mariela Petrova

Mariela Petrova

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