I. – The provisions of articles 1391 and 1391 B are applicable to taxpayers whose income for the year preceding that for which the tax assessment is made does not exceed the sum of 11,885 €, for the first share of family quotient, increased by 3,174 € for each additional half share, used to calculate the income tax relating to the said income. For Martinique, Guadeloupe and Réunion, the income…
I.- Owners of premises used for residential purposes are required to declare to the tax authorities, before 1 July each year, information relating to the nature of the occupation of these premises if they reserve the right to use them or, if they are occupied by third parties, to the identity of the occupant or occupants of these premises, in accordance with the procedures laid down by decree. Owners of…
A territorial economic contribution has been introduced, comprising a business property tax and a business value added tax.
I. – The business property tax is due each year by natural or legal persons, unincorporated companies or trustees for their activity carried out under a trust agreement who habitually carry out a self-employed professional activity. For the purposes of calculating the business property tax, the activities of letting or subletting buildings, other than the activities of letting or subletting bare buildings for residential use, are deemed to be carried…
The construction, manufacture or recasting of military equipment carried out by the State in its industrial establishments is subject to business property tax. The same applies to maintenance and major repairs, study and applied research activities carried out in these same establishments and which are not related to the operational implementation of the armed forces.
The following are exempt from business property tax: 1° Local authorities, public establishments and State bodies, for their activities of an essentially cultural, educational, health, social, sporting or tourist nature, regardless of their situation with regard to value added tax; 2° Major maritime and river-maritime ports, autonomous ports, as well as ports with the exception of yachting harbours.
Farmers, including salt marsh owners or farmers, are exempt from the business property tax (cotisation foncière des entreprises). Also exempt are employers’ groups made up exclusively 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 Labour Code, as well as economic interest groups made up between farms….
I. – Subject to the provisions of II, the following are exempt from cotisation foncière des entreprises: 1° Agricultural cooperative companies and their unions and agricultural collective interest companies that employ no more than three employees or that are dedicated: electrification; housing or rural development; agricultural equipment; artificial insemination; animal and plant disease control; wine-making; packaging fruit and vegetables; and organising auctions ; 2° Agricultural and wine cooperatives, for their…
The following are exempt from 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 the assistance of one or more apprentices who are no more than twenty years old at the start of the apprenticeship and have an apprenticeship contract drawn up under…
Drivers and coachmen who own one or two carriages that they drive and manage themselves are exempt from business property tax, provided that the two carriages are not used simultaneously, that they have no more than seven seats and that the conditions of carriage comply with a statutory tariff.
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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