French Business Law - French Legislation

Article 1635 quater P of the French General Tax Code

November 7, 2023

The person liable for the development tax declares, in accordance with the procedures defined by decree, the information required to establish the tax within ninety days of the date on which the tax becomes payable. The person liable for advance payments of development tax declares, in accordance with the procedures defined by decree, the information required to establish the tax before the seventh month following the month in which the…

Article 1635 quater Q of the French General Tax Code

November 7, 2023

The development tax provided for in article 1635 quater A is controlled according to the procedures and under the guarantees and penalties provided for in matters of direct contributions.

Article 1635 quater R of the French General Tax Code

November 7, 2023

In matters of assessment, claims relating to development tax are submitted, investigated and judged according to the rules applicable to local direct taxes.

Article 1635 quater S of the French General Tax Code

November 7, 2023

The person liable for the development tax may obtain total or partial discharge, reduction or refund: 1° If the constructions are demolished by virtue of a decision of the civil judge; 2° In the event of a natural disaster, where the premises have been destroyed or have suffered damage such that, following expert appraisal or administrative decision, they are due to be demolished. The discharge or reduction applies, at the…

Article 1635 quater T of the French General Tax Code

November 7, 2023

The development tax and, where applicable, its instalments are paid to the beneficiary local authorities and public establishments for inter-municipal cooperation in accordance with procedures specified by decree.

Article 1635-0 quinquies of the French General Tax Code

November 7, 2023

I. – A flat-rate tax on network companies is introduced for the benefit of local authorities or their public establishments for inter-communal cooperation. This tax is determined under the conditions set out in articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H, 1519 HA, 1519 HB, 1599 quater A, 1599 quater A bis and 1599 quater B. II. – The amounts and rates of the flat-rate tax on…

Article 1635 quinquies of the French General Tax Code

November 7, 2023

The taxes mentioned in this part and levied for the benefit of local authorities and various bodies, are not applicable on the continental shelf or in the exclusive economic zone, with the exception of the indirect contributions provided for in Chapter II of Title III. With the exception of the tax provided for in article 1519 B, these taxes are not applicable to electricity production facilities using mechanical wind energy…

Article 1635 sexies of the French General Tax Code

November 7, 2023

I. – La Poste is subject, at the place of its main establishment, to direct local taxes levied for the benefit of local authorities and various establishments and bodies in accordance with the rules laid down for determining the bases of these taxes. II. – The taxes referred to in I are established and collected under the following conditions: 1° (Repealed) 2° (Repealed) 3° The tax bases of La Poste…

Article 1636 B sexies of the French General Tax Code

November 7, 2023

I. – 1. Subject to the provisions of Articles 1636 B septies and 1636 B decies municipal councils and the deliberative bodies of inter-municipal cooperation bodies with their own tax system vote each year on the rates of property tax, property tax, council tax on second homes and other furnished premises not used as a main residence and business property tax. They may: a) Either vary the rates of the…

Article 1636 B septies of the French General Tax Code

November 7, 2023

I. – The rates of property tax and council tax on second homes and other furnished premises not allocated to the principal dwelling voted by a municipality may not exceed two and a half times the average rate recorded the previous year for the same tax in all the municipalities in the department or two and a half times the average rate recorded at national level if this is higher….

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

Article 1635 quater P of the French General Tax Code

Article 1635 quater Q of the French General Tax Code

Article 1635 quater R of the French General Tax Code

Article 1635 quater S of the French General Tax Code

Article 1635 quater T of the French General Tax Code

Article 1635-0 quinquies of the French General Tax Code

Article 1635 quinquies of the French General Tax Code

Article 1635 sexies of the French General Tax Code

Article 1636 B sexies of the French General Tax Code

Article 1636 B septies 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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