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Article 1647 C quinquies C of the French General Tax Code

I. – At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the business property tax, due by businesses in respect of 2010 and 2011, for the amount issued for the benefit of the local authority syndicates is subject to a rebate when the sum of the territorial economic contribution, taxes for the costs of chambers of commerce and…

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Article 1647 D of the French General Tax Code

I. – 1. Those liable for the business property tax are subject to a minimum tax established at the location of their main establishment; this tax is established from a base, the amount of which is set by the municipal council according to the following scale: AMOUNT OF TURNOVER or revenue (in euros) AMOUNT OF THE BASIS minimum (in euros) Less than or equal to 10,000 Between 237 and 565…

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Article 1648 A of the French General Tax Code

I. – From 2013, the departmental business tax equalisation funds existing in 2011 receive a State allocation totalling €423,291,955. From 2017, a reduction is applied to this allocation. For 2017, the amount of this allocation is reduced by applying the rate provided for 2017 in V of Article 33 of Law 2016-1917 of 29 December 2016 of the 2017 Finance Act. For 2018, the amount of this allocation, to which…

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Article 1648 AC of the French General Tax Code

I. – With effect from 1st January 2000, a compensation fund for airport nuisance in the communes bordering Paris-Charles-de-Gaulle airport and a compensation fund for airport nuisance in the communes bordering Paris-Orly airport are hereby created. II. – These funds are financed by: 1° A grant from the State. From 2013, the amount of this allocation is set at €6,550,076 for the Roissy – Charles-de-Gaulle airport fund and €271,847 for…

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Article 1649 of the French General Tax Code

A decree in the Council of State sets the date and conditions under which the provisions relating to property tax on built-up properties, property tax on non-built-up properties and council tax on secondary residences and other furnished premises not allocated to the principal dwelling and ancillary taxes will be applicable in the overseas departments, as well as the necessary adaptation measures. Decrees in the Conseil d’Etat will set the conditions…

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