Article 1599 quater E of the French General Tax Code
November 7, 2023
The Ile-de-France region may collect the development tax under the conditions provided for in 2° of I of article 1635 quater A.
The Ile-de-France region may collect the development tax under the conditions provided for in 2° of I of article 1635 quater A.
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 authorisations to operate gold mines operated in French Guyana. II. – The tax is based on the net mass of gold extracted by the persons mentioned in I in the year preceding that…
There is levied for the benefit of the Ile-de-France region an additional tax on the registration duties or land registration tax payable on transfers for valuable consideration, other than those mentioned in A of l’article 1594 F quinquies, office premises, commercial premises and storage premises mentioned in Article L. 520-1 of the town planning code. The rate of the tax is set at 0.6%. This tax is assessed, collected and…
In accordance with II bis of article L. 136-5 of the Social Security Code, the generalised social contribution on earned income and replacement income due on foreign source income, provided that, in the case of earned income, it has not been deducted by the employer, and the generalised social contribution due on the benefit mentioned in I of article 80 bis, as well as on the benefit mentioned in I…
La contribution sociale généralisée sur les revenus du patrimoine est établie, contrôlée et recouvrée conformément aux dispositions de l’article L. 136-6 of the Social Security Code.
La contribution sociale généralisée sur les produits de placements est établie, contrôlée et recouvrée conformément aux dispositions de l’article L. 136-7 of the Social Security Code.
The rate of social contributions on income from assets and investment income is set in accordance with the provisions of I of article L. 136-8 of the Social Security Code.
The contribution for the repayment of the social debt based on income from assets is established, controlled and collected in accordance with article 15 of order no. 96-50 of 24 January 1996 relating to the repayment of the social debt.
The contribution for the repayment of the social debt levied on investment income is established, controlled and collected in accordance with article 16 of order no. 96-50 of 24 January 1996 relating to the repayment of the social debt.
The contribution for the repayment of the social debt to which sales of precious metals, jewellery, works of art, collectors’ items and antiques are subject is established, controlled and collected in accordance with the article 17 of order no. 96-50 of 24 January 1996 relating to the repayment of the social debt.
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.
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
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
Resources
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
Useful links
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.
All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.
