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…
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…
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…
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…
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….
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…
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…
I. – A tax on the physical video and online distribution of audiovisual content is due in respect of operations: 1° The sale and rental in France of videograms intended for the private use of the public; 2° The making available to the public in France of services giving access to cinematographic or audiovisual works for a consideration, upon individual request made by an electronic communication process; 3° The making…
I. – An additional apprenticeship contribution is instituted. This contribution is payable by companies with at least two hundred and fifty employees that are liable for the apprenticeship tax pursuant to article 1599 ter A and whose annual salaried workforce, for all of the following categories, is below a threshold: 1° Employees under a professionalisation or apprenticeship contract and, during the year following the end date of the professionalisation or…
I. – With effect from 1st January 2004, a tax is introduced for the benefit of the National Association for Automobile Training. It contributes to the financing of initial vocational training, in particular apprenticeships, and continuing vocational training in the automobile, cycle and motorbike repair professions. The tax is payable by companies whose main or secondary activity is the repair, maintenance, fitting of accessories, roadworthiness testing, exchange of parts, and…
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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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