French Legislation In English

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Showing 16111620 of 2313 articles for Art. 4 and CGI Art. 111

French General Tax CodeIn force
I: Property tax on built-up properties

Article 1391 D

…to buildings allocated to housing belonging to low-income housing bodies referred to in article L. 411-2 of the French Construction and Housing Code or semi-public companies whose statutory purpose i…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Property tax on built-up properties

Article 1391 E

…ngs used for residential purposes, belonging to low-income housing bodies referred to in article L. 411-2 of the French Construction and Housing Code or semi-public companies whose statutory purpose i…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Property tax on undeveloped land

Article 1394 D

Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by deliberation taken under the conditions provided for in I of ar…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Property tax on undeveloped land

Article 1395 E

I. - Undeveloped properties classified in the first, second, third, fifth, sixth and eighth categories as defined in the ministerial instruction of sixth and eighth categories defined in article 18 of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1450

…lusively of individual farmers or agricultural non-trading companies benefiting from the exemption, and operating under the conditions set out in Chapter III of Title V of Book II of Part One of the L…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1452

…business property tax: 1° Workers who do contract work for private individuals, or on their behalf and with materials belonging to them, whether or not they have a sign or a shop, when they only use…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Property tax on built-up properties

Article 1388 septies

…ies for assets that are the subject of a transfer of ownership from the State to the major maritime and river-maritime ports pursuant to Article L. 5312-16 of the French Transport Code is subject to a…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Property tax on built-up properties

Article 1389

…e vacancy or non-use is beyond the control of the taxpayer, that it lasts for at least three months and that it affects either the whole of the property, or a part that may be rented or used separatel…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Property tax on built-up properties

Article 1391 B bis

…n an establishment providing long-term care, mentioned in the penultimate paragraph of article L. 6143-5 of the Public Health Code, and including accommodation, for people who are not living independe…

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

Article 1409

Housing tax on second homes and other furnished premises not allocated to the main dwelling is calculated on the basis of the rental value of the dwellings and their outbuildings, such as garages, ple…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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