French Legislation In English

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Showing 2130 of 4474 articles for Art. n° 17-20.696

French General Tax CodeIn force
Chapter I: Conditional tax benefits attached to donations

Article 1378 nonies

If the Commission nationale des comptes de campagne et des financements politiques instituted in Article L. 52-14 of the Electoral Code finds that a political party or grouping is in breach of the obl…

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

Article 1388 nonies

I.-The basis of assessment for property tax on buildings owned by non-trading property companies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Ia: Business value added tax

Article 1586 nonies

I. - At the request of the company, the added value of establishments exempt from business property tax pursuant to the decision of a municipality or a public establishment for inter-municipal coopera…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section Vb: Tax on the sale for valuable consideration of bare land that has been made buildable

Article 1605 nonies

I. - A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter Ia: Turnover taxes and similar miscellaneous taxes

Article 1609 novovicies

A levy of 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter IV: Contractual tax exemptions and approvals

Article 1649 nonies

I. - Notwithstanding any provision to the contrary, approvals to which the granting of tax benefits provided for by law is subject are issued by the Minister responsible for the budget. Unless there i…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
12. Development tax.

Article 1679 nonies

Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 7: Tax rates

Article 1635 quater N

…cle L. 332-6-1 of the town planning code, in their wording prior to the entry into force of the loi n° 2014-1655 du 29 décembre 2014de finances rectificative pour 2014, are no longer applicable in thi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section XIII quater : Taxes levied by groupings substituted for communes for the application of provisions relating to the business property tax, the business value added tax, the flat-rate tax on network companies and the additional tax on property not built on.

Article 1609 nonies C

…ninth paragraph of III, the last paragraph of IV and the tenth paragraph of V of article 11 of law n° 2014-58 du 27 January 2014 de modernisation de l'action publique territoriale et d'affirmation de…

AI translation · Updated 7 Nov 2023Open Article
French Customs CodeIn force
Chapter I: Internal taxes.

Article 266 nonies A

I.-The deliveries mentioned in 5 and 6 of article 266 septies of products dispatched or transported outside France by the taxpayer or on his behalf are exempt from the tax provided for in article 266…

AI translation · Updated 8 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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