I.-1. For the application of article 1636 B sexies, the municipal reference rate for property tax on built-up properties for 2021 is equal to the sum of the municipal and departmental rates applied in 2020 in the municipality. The first paragraph of this 1 does not apply to the City of Paris. 2. By way of derogation from the first paragraph of 1, for the application of Article 1636 B…
For the application of articles 1609 nonies C, 1636 B sexies, 1636 B decies, 1638-0 bis, 1638 and 1638 quater to communes and public establishments for inter-communal cooperation with their own tax system, the reference rates of council tax on secondary residences and other furnished premises not allocated to the principal dwelling relating to 2023 are equal to the council tax rates applied respectively on the territory of the commune…
I. – A. – In return for the costs of tax relief and non-assessments that it assumes, the State collects 2% of the amount of the following taxes: a) Property tax on built-up properties; b) Property tax on non-built-up properties; c) Council tax on second homes and other furnished premises not allocated to the principal dwelling; d) Cotisation foncière des entreprises; e) Imposition forfaitaire sur les entreprises de réseaux prévues…
Sums to be collected by the State under Article 1641 are added to the proceeds of direct taxes to be paid to local authorities and other bodies.
I. – To cover the costs of tax assessment and collection, the State shall make a levy on the amount: a. (Repealed); b. Duties, taxes, fees and other charges referred to in II of Article 1635 ter. The rate of this levy is set at 4% of the amount of recoveries. II. – (Not applicable). III. – For collection costs, the State makes a levy on taxes, duties and other…
Les prélèvements pour frais d’assiette et de recouvrement mentionnés aux articles 1641 and 1647 are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
I. – Upon deliberation of general scope taken, each insofar as it is concerned, under the conditions provided for in l’article 1639 A bis, by the territorial authorities and their groupings with their own tax system, a rebate is granted on the property tax on undeveloped land relating to plots farmed by young farmers who set up on or after 1 January 1992 and who benefit from the start-up grant…
Taxpayers whose business property tax assessment bases decrease benefit, at their request, from a rebate corresponding to the difference between the bases of the penultimate year and those of the last year preceding the tax year. This rebate is paid by the Treasury in respect of articles 1641 to 1644. A reduction in the base resulting from a change in the assessment rules decided by the legislator has no impact…
I. – At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the territorial economic contribution of each business is capped according to its added value. This added value is: a) For taxpayers subject to a tax regime defined in 1 of Article 50-0 or in l’article 102 ter, equal to 80% of the difference between the amount of…
At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the sum of the territorial economic contribution, the taxes for the costs of chambers of commerce and industry and for the costs of chambers of trade and crafts and the flat-rate tax on network businesses due by the business in respect of the years 2010 to 2013 is subject…
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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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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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