The rate of the contributions for the repayment of the social debt mentioned in articles 1600-0 G to 1600-0 I is set by the article 19 of order no. 96-50 of 24 January 1996 relating to the reimbursementof the social debt.
I.-The tax for chamber expenses is made up of two contributions: an additional tax on the business property tax (cotisation foncière des entreprises) and an additional tax on the business value added tax (cotisation sur la valeur ajoutée des entreprises). It is collected on behalf of CCI France and divided between the regional chambers of commerce and industry, under the conditions set out in 10° of article L. 711-16 of…
By way of derogation from II of Article 1600, the tax due by company directors benefiting from the scheme provided for in Article L. 613-7 of the Social Security Code is calculated by applying a rate to the amount of their turnover. This rate is equal to 0.044% of turnover for taxpayers providing services and 0.015% for those selling goods, objects, food to be taken away or consumed on the…
An additional tax on business property tax is levied for the benefit of CMA France and the chambers of trade mentioned in article 1 of law no. 48-977 of 16 June 1948 relating to the tax for chamber of trade fees applicable in the departments of Bas-Rhin, Haut-Rhin and Moselle. It is allocated to these beneficiaries within the limit of an individual ceiling set so as to comply with the…
By way of derogation from a and b of article 1601, the corresponding duties payable by company directors benefiting from the scheme provided for in article L. 613-7 of the Social Security Code are calculated by applying to the amount of their turnover the applicable rate set out in the following table: (in percentage) Excluding the departments of Bas-Rhin, Haut-Rhin and Moselle departments Departments of Bas-Rhin and Haut-Rhin Department Moselle…
I. – A tax calculated on the same basis as property tax on undeveloped properties is levied for the benefit of establishments in the network defined in article L. 510-1 of the Rural and Maritime Fishing Code, within the limit of the ceiling provided for in I of Article 46 of Law No. 2011-1977 of 28 December 2011 on the finances for 2012. By way of derogation from II of…
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 town planning plan or by another town planning document in lieu thereof, in an urban or urbanisation zone open to urbanisation or by a local map in a zone where construction is authorised or…
I. – Non-built properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908 and not exempt pursuant to articles 1395 to 1395 B are exempt from the special equipment tax, additional to the property tax on undeveloped properties, levied for the benefit of public establishments. II. – For the calculation of the apportionment provided…
A special equipment tax is instituted for the benefit of the public land establishments mentioned in Article L. 324-1 of the town planning code or the Corsican land office, a public establishment of the Corsican collectivity created by Law No. 2014-366 of 24 March 2014 for access to housing and renovated town planning, to enable these establishments to finance land and property acquisitions corresponding to their purpose. The proceeds of…
It is instituted, for the benefit of the établissements publics fonciers mentioned in article L. 321-1 of the town planning code, within the limit of the ceiling provided for in I of Article 46 of Law No. 2011-1977 of 28 December 2011 on the finances for 2012, a special equipment tax intended to finance their land and property operations and to finance their operations as part of operations to redevelop…
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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