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Showing 33113320 of 8998 articles for Art. BOI-RFPI-BASE-20-50 n° 20

French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1636 C

The rates of the additional taxes levied for the benefit of the public establishments mentioned in articles L. 321-1 and L. 324-1 of the town planning code are, subject to Article 1636 B octies and th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1638-0 bis

…olving an Établissement Public de Coopération Intercommunale that applied Article 1609 nonies C. in 2011, the weighted average rate of council tax on secondary residences and other furnished premises…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1636 B octies

…1266 of 30 December 1998), the compensation provided for in B of article 26 of the Finance Act for 2003 (no. 2002-1575 of 30 December 2002) paid in respect of the previous year in return for the redu…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1638-00 bis

The decree for the splitting of communes issued by the State representative in the department only produces its effects for tax purposes from the following year if it is issued before 1st October of t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1640 G

…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 2020 in the municipality…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1640 F

…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 2018 and the departmental rate for the same year.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1640 H

…condary residences and other furnished premises not allocated to the principal dwelling relating to 2023 are equal to the council tax rates applied respectively on the territory of the commune and the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1640 E

…to communes located on the territory of the Greater Paris metropolis that were members on 1 January 2015 of a public establishment for inter-communal cooperation with its own tax system, the reference…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1640 D

…members of a public inter-municipal cooperation establishment with its own tax status on 1 January 2011 and that join a public inter-municipal cooperation establishment with additional tax status tha…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Tax penalties

Article 1740 B

…third bracket of the income tax scale set out in I of article 197.This same amount is increased to €20,000 if, on the date of the finding of flagrante fiscale, the turnover excluding tax or the amount…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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