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…
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…
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…
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…
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…
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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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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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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