French Business Law - French Legislation

Article 1518 A quinquies of the French General Tax Code

November 7, 2023

I. – 1. With a view to establishing the property tax on built-up properties, the business property tax, the council tax on second homes and other furnished premises not allocated to the principal dwelling and the household waste removal tax, the rental value of the built-up properties mentioned in I of article 1498 is corrected by a neutralisation coefficient. This coefficient is equal, for each tax and each territorial authority,…

Article 1518 A sexies of the French General Tax Code

November 7, 2023

I.-In the event of a change in the method for determining the rental value of an industrial building or land pursuant to articles 1499-00 A or 1500, the resulting change in rental value is subject to a reduction under the conditions set out in II of this article. This reduction also applies to the variation in rental value resulting from a change of use within the meaning of article 1406…

Article 1518 B of the French General Tax Code

November 7, 2023

As from 1 January 1980, the rental value of tangible fixed assets acquired as a result of contributions, demergers, mergers of companies or transfers of establishments carried out as from 1 January 1976 may not be less than two-thirds of the rental value applied in the year preceding the contribution, demerger, merger or transfer. The provisions of the first paragraph apply only to tangible fixed assets directly affected by the…

Article 1518 C of the French General Tax Code

November 7, 2023

Transfers and conveyances resulting from the execution of a trust agreement do not affect the rental value of the assets concerned.

Article 1518 D of the French General Tax Code

November 7, 2023

For the determination of the rental value of industrial fixed assets whose ownership is, pursuant to the loi n° 2014-872 du 4 août 2014 portant réforme ferroviaire, transférée à la SNCF ou à SNCF Réseau, le prix de revient mentionné à l’article 1499 s’entend de la valeur brute pour lequel ces immobilisations sont inscrites au bilan de SNCF Voyageurs au 31 décembre 2014.

Article 1518 E of the French General Tax Code

November 7, 2023

I. – For the properties mentioned in I of Article 1498: 1° Partial exemptions from direct local taxes are granted for the years 2017 to 2025 when the difference between the assessment established for the year 2017 in application of this code and the assessment that would have been established for that same year without application of A of XVI of Article 34 of Law no. 2010-1658 of 29 December…

Article 1518 F of the French General Tax Code

November 7, 2023

Decisions taken pursuant to articles 1504 and 1518 ter cannot be contested in a dispute relating to the rental value of a built-up property.

Article 1519 of the French General Tax Code

November 7, 2023

I. – A royalty is levied, for the benefit of the communes, on each net tonne of the conceded product extracted by mine concessionaires, amodiataires and sous-amodiataires of mining concessions, by holders of mining permits and by explorers of oil and combustible gas mines. This royalty applies to coal extracted on foreign territory and brought to light by wells and installations located in France. This royalty does not apply to…

Article 1519 A of the French General Tax Code

November 7, 2023

An annual flat-rate tax is introduced on pylons supporting power lines with a voltage of at least 200 kilovolts. In 2023, the amount of this flat-rate tax is set at €2,800 for pylons supporting power lines whose voltage is between 200 and 350 kilovolts and €5,592 for pylons supporting power lines whose voltage is greater than 350 kilovolts. These amounts are reviewed each year in proportion to the change in…

Article 1519 B of the French General Tax Code

November 7, 2023

An annual tax is introduced on electricity production facilities using mechanical wind energy located in inland waters, the territorial sea or the exclusive economic zone. The tax is paid by the operator of the electricity production unit using mechanical wind energy. The tax is based on the number of megawatts installed in each electricity production unit using mechanical wind energy on 1 January of the tax year. It is not…

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French General Tax Code

Article 1518 A quinquies of the French General Tax Code

Article 1518 A sexies of the French General Tax Code

Article 1518 B of the French General Tax Code

Article 1518 C of the French General Tax Code

Article 1518 D of the French General Tax Code

Article 1518 E of the French General Tax Code

Article 1518 F of the French General Tax Code

Article 1519 of the French General Tax Code

Article 1519 A of the French General Tax Code

Article 1519 B of the French General Tax Code

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French General Tax Code

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