French Business Law - French Legislation

Article 1609 B of the French General Tax Code

November 7, 2023

In French Guiana and the Department of Mayotte, a special equipment tax is introduced for the benefit of public establishments created pursuant to Article L. 321-36-1 of the town planning code. This tax is intended to finance the missions of these establishments defined in Articles L. 321-36-1 and L. 321-36-2 of the same code. The amount of this tax is set, in each department, before 31 December each year, for…

Article 1609 C of the French General Tax Code

November 7, 2023

It is instituted, for the benefit of the agency for the development of urban spaces in the area known as the cinquante pas géométriques in Guadeloupe created in application of the loi n° 96-1241 du 30 décembre 1996 relative à l’aménagement, la protection et la mise en valeur de la zone dite des cinquante pas géométriques dans les départements d’outre-mer, une taxe spéciale d’équipement destinée à financer l’exercice en Guadeloupe,…

Article 1609 D of the French General Tax Code

November 7, 2023

It is instituted, for the benefit of the agency for the development of urban spaces in the area known as the cinquante pas géométriques in Martinique created in application of the loi n° 96-1241 du 30 décembre 1996 relative à l’aménagement, la protection et la mise en valeur de la zone dite des cinquante pas géométriques dans les départements d’outre-mer, une taxe spéciale d’équipement destinée à financer l’exercice en Martinique,…

Article 1609 G of the French General Tax Code

November 7, 2023

It is instituted, for the benefit of the Société du Grand Paris public establishment created by the article 7 of law no. 2010-597 of 3 June 2010 relative to Greater Paris, a special equipment tax intended to finance the exercise, by this body, of the missions defined in the same article. The product of this tax is set annually at the amount provided for in I of Article 46 of…

Article 1609 H of the French General Tax Code

November 7, 2023

A special equipment tax is instituted for the benefit of the local public body Société Grand Projet du Sud-Ouest created in Article 1 of Ordinance no. 2022-307 of 2 March 2022 relating to the Société du Grand Projet du Sud-Ouest, to finance the performance by this body of the mission defined in the first paragraph of II of the same Article 1. The proceeds of this tax are set at…

Article 1609 quater of the French General Tax Code

November 7, 2023

The committee of a syndicat de communes may decide, under the conditions provided for in article L. 5212-20 du code général des collectivités territoriales, to levy the taxes mentioned in 1° to 4° of I of article 1379 of this code in place of all or part of the contribution of the associated communes. The distribution of these charges is carried out in accordance with the procedures defined in III…

Article 1609 quinquies BA of the French General Tax Code

November 7, 2023

1. From 1st January 2011, the business value added levy collected by the public inter-municipal cooperation establishments mentioned in II of article 1379-0 bis is equal to the share mentioned in 5° of I of article 1379, by the fraction defined in the penultimate paragraph of 1° of 3 of I of article 1640 C. The member municipalities of these establishments receive the additional fraction, provided for in the last…

Article 1609 quinquies C of the French General Tax Code

November 7, 2023

I. – The public establishments for inter-municipal cooperation mentioned in 1 of III of Article 1379-0 bis are substituted for the member municipalities for the provisions relating to the business property tax and the business value added tax paid by businesses located in an economic activity zone that is located on the territory of one or more member municipalities, and the collection of the proceeds of these taxes. I bis….

Article 1609 nonies C of the French General Tax Code

November 7, 2023

I. – The public establishments for inter-communal cooperation mentioned in I of article 1379-0 bis are substituted for the member communes for the application of the provisions relating to the business property tax and the business value added tax and for the collection of the proceeds of these taxes. I bis. – They are also substituted for the member municipalities for the collection of: 1. Of the proceeds of the…

Article 1609 nonies G of the French General Tax Code

November 7, 2023

I. – A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter and in those provided for in article 244 bis A by taxpayers not resident in France for tax purposes who are liable for income tax. The tax does not apply to…

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Part Two: Taxes levied for the benefit of local authorities and various bodies

Article 1609 B of the French General Tax Code

Article 1609 C of the French General Tax Code

Article 1609 D of the French General Tax Code

Article 1609 G of the French General Tax Code

Article 1609 H of the French General Tax Code

Article 1609 quater of the French General Tax Code

Article 1609 quinquies BA of the French General Tax Code

Article 1609 quinquies C of the French General Tax Code

Article 1609 nonies C of the French General Tax Code

Article 1609 nonies G of the French General Tax Code

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Part Two: Taxes levied for the benefit of local authorities and various bodies

Contact a French lawyer now

Contact a French Business Lawyer

Do you need French-law advice? Contact our Lawyers in France.

Our attorneys will contact you promptly within 24h. All information exchanged through this website will be communicated to attorneys only, and will remain confidential.

We Solve Legal & Tax Issues in France

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