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Showing 701710 of 4742 articles for Art. 16 mars 2023

French General Tax CodeIn force
Section II: Special provisions

Article 1638 quinquies

…nt of the withdrawal of a commune under the conditions provided for in articles L. 5214-26 and L. 5216-11 of the General Local Authorities Code, the public inter-municipal cooperation body subject to…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1640 C

I. - For the application of the second paragraph of I of Article 1640 B, the reference communal and inter-communal rates are defined as follows:1. For communes that are not members in 2010 of a public…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 0I bis: Reduction in direct local tax bases

Article 1635 sexies

…he control, collection and litigation of direct local taxation as well as the provisions of article 1641 sont applicables. However, for the taxes paid by La Poste, the rate mentioned in I of this arti…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1636 C

…ments mentioned in articles L. 321-1 and L. 324-1 of the town planning code are, subject to Article 1636 B octies and the provisions governing these bodies, set according to rules similar to those app…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 0I: Scope of application

Article 1635 quinquies

The taxes mentioned in this part and levied for the benefit of local authorities and various bodies, are not applicable on the continental shelf or in the exclusive economic zone, with the exception o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1640 G

I.-1. For the application of article 1636 B sexies, the municipal reference rate for property tax on built-up properties for 2021 is equal to the sum of the municipal and departmental rates applied in…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AB

I.-The administrator of a trust defined in Article 792-0 bis of which the settlor or at least one of the beneficiaries is domiciled for tax purposes in France or which includes property or a right sit…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1640 F

For the application of 1 of I of Article 1636 B sexies to the City of Paris, the reference rate of property tax on built-up properties relating to 2019 is equal to the sum of the municipal rate for 20…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IIb: Cotisation foncière des entreprises: minimum levy

Article 1647 D

…to twelve months.Where a public establishment for inter-municipal cooperation, subject to article 1609 nonies C, has been set up, it sets, instead of the member communes, the amount of the minimum b…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 1: Obligations of taxpayers

Article 1649 AH

For the application of III of Article 1649 AD, the principal advantage criterion and the markers of cross-border arrangements subject to a reporting obligation are defined as follows: I.-General marke…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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