French Business Law - French Legislation

Article 1466 A of the French General Tax Code

November 7, 2023

I. – The municipalities in whose territory one or more priority neighbourhoods for city policy are located or their public establishments for inter-municipal cooperation with their own tax status may exempt from the business property tax by deliberation taken under the conditions of Article 1639 A bis the creation or extension of establishments carried out in one or more of these priority neighbourhoods, up to a limit of a net…

Article 1466 B of the French General Tax Code

November 7, 2023

I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from business property tax establishments that benefit from the exemption provided for in article 1463 A. The exemption applies, for seven years from the year following the creation, to the non-exempt half under article 1463 A of the net base…

Article 1466 B bis of the French General Tax Code

November 7, 2023

I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from business property tax establishments that benefit from the exemption provided for in article 1463 B. For a period of seven years from the year following the creation of the business, the exemption applies to the non-exempt half under article…

Article 1466 D of the French General Tax Code

November 7, 2023

Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by a deliberation taken under the conditions provided for in I of l’article 1639 A bis, exempt from business property tax for a period of seven years businesses existing on 1 January 2004 or created between that date and 31 December 2025, and meeting, during the reference period mentioned in article 1467 A, to the conditions…

Article 1466 F of the French General Tax Code

November 7, 2023

I. – Unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system in accordance with the conditions set out in I of l’article 1639 A bis, the net taxable base for business property tax of establishments existing on 1 January 2009 in Guadeloupe, French Guiana, Martinique, La Réunion or Mayotte or which are created or extended from 1st January 2009 in these…

Article 1467 of the French General Tax Code

November 7, 2023

The business property tax is based on the rental value of property subject to property tax located in France, excluding property exempt from property tax on built-up properties under 11°, 12° and 13° of Article 1382, which the taxpayer has used for the purposes of his professional activity during the reference period defined in Articles 1467 A and 1478, with the exception of those that have been destroyed or transferred…

Article 1467 A of the French General Tax Code

November 7, 2023

Subject to II, III IV and VI of article 1478, the reference period used to determine the business property tax base is the penultimate year preceding the year of taxation or the last twelve-month financial year ending during that same year when that financial year does not coincide with the calendar year. .

Article 1468 of the French General Tax Code

November 7, 2023

I. – The base for the business property tax is reduced: 1° For agricultural cooperatives and unions of cooperatives and agricultural collective interest companies, by half; This reduction does not apply to: a) Agricultural cooperative companies, their unions and agricultural collective interest companies whose shares are admitted to trading on a regulated market or offered to the public on a multilateral trading facility subject to the provisions of II of…

Article 1468 bis of the French General Tax Code

November 7, 2023

I. – For the application of the provisions relating to the business property tax, with the exception of those provided for in Articles 1465 to 1465 B, the extension of an establishment means the net increase in the tax base compared with that of the previous year multiplied, as the case may be, by the annual flat-rate increase coefficient defined in Article 1518 bis or by the coefficient for the…

Article 1472 A ter of the French General Tax Code

November 7, 2023

The bases of the business property tax levied in Corsica for the benefit of the communes and their groupings are multiplied by a coefficient equal to 0.75.

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French General Tax Code

Article 1466 A of the French General Tax Code

Article 1466 B of the French General Tax Code

Article 1466 B bis of the French General Tax Code

Article 1466 D of the French General Tax Code

Article 1466 F of the French General Tax Code

Article 1467 of the French General Tax Code

Article 1467 A of the French General Tax Code

Article 1468 of the French General Tax Code

Article 1468 bis of the French General Tax Code

Article 1472 A ter of the French General Tax Code

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French General Tax Code

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