20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 3361–3370 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
The rental value of industrial fixed assets liable to property tax on built-up properties is determined by applying interest rates to the cost price of their various components, revalued using the coe…
When the property mentioned in l'article 1499 taken in leasing are acquired by the lessee, the rental value of these assets may not, for the taxes drawn up in respect of subsequent years, be lower tha…
…rations provided for in articles 1406 and 1502, and those provided for in XVII of article 34 of law n° 2010-1658 du 29 décembre 2010 de finances rectificative pour 2010 font l'objet de rôles particuli…
The representative of the administration and the local direct tax commission proceed with the valuation of the built properties mentioned in I of article 1496 and articles 1497 and 1501. After harmoni…
I. - The rental value of undeveloped properties established on the basis of the income from these properties results from the rates set by nature of crop and property, in accordance with the rules lai…
I. - Communes that exercise, pursuant to I bis of article L. 211-7 of the Environment Code, the competence of aquatic environment management and flood prevention may, by a deliberation taken under the…
I. - Municipalities may, by deliberation of the municipal council, institute a flat-rate tax on the transfer for valuable consideration of bare land that has been made constructible due to its classif…
I. - A tax is levied each year for the benefit of the region and the body mentioned in V, payable by gold mine concessionaires, the amodiataires of gold mine concessions and the holders of permits and…
The rules governing the basis of assessment, rates, liquidation and collection of the contribution to supply the guarantee fund for compulsory non-life insurance for those responsible for uninsured ac…
The person liable for the development tax is the person who is the beneficiary of the authorisation mentioned in article 1635 quater B on the date on which it is due or, in the event of construction w…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More
