French Business Law - French Legislation

Article 1521 of the French General Tax Code

November 7, 2023

I. – The tax applies to all properties subject to property tax on built properties or which are temporarily exempt from such tax, as well as to the housing of civil servants or civilian and military employees referred to in article 1523. Properties exempt from property tax on built-up properties pursuant to I of article 1382 E. II. – The following are exempt: Factories, Locations of a non-industrial or commercial…

Article 1522 of the French General Tax Code

November 7, 2023

I. – The tax is established on the basis of the net income serving as the basis for the property tax, defined by Article 1388. The tax base for dwellings occupied by civil servants and civilian or military employees referred to in article 1523 is equal to their rental value determined under the conditions provided for in article 1494 and reduced by 50%. II. – The communes and their public…

Article 1522 bis of the French General Tax Code

November 7, 2023

I. – The municipalities and their public establishments for inter-municipal cooperation may institute, under the conditions provided for in 1 of II of article 1639 A bis, an incentive portion of the tax, based on the quantity and possibly the nature of the waste produced, expressed in volume, weight and number of collections. The incentive-based share is in addition to a fixed share determined in accordance with the terms set…

Article 1523 of the French General Tax Code

November 7, 2023

The tax is imposed in the name of the owners or usufructuaries and payable against them and their principal tenants (1). Civil or military civil servants and employees housed in buildings belonging to the State, the départements, the commune or a public, scientific, educational or assistance establishment, and exempt from property tax on built properties, are taxable by name. The same applies to the occupants of temporary buildings erected pursuant…

Article 1524 of the French General Tax Code

November 7, 2023

In the event of a vacancy lasting more than three months, the tax may be discharged or reduced on the basis of a complaint submitted in accordance with the conditions laid down in such cases for property tax.

Article 1525 of the French General Tax Code

November 7, 2023

In communes with a total population not exceeding 5,000 inhabitants, the deliberations of the municipal councils relating to the tax for the removal of household waste may provide that the total revenue from this tax will be distributed among the owners of taxable buildings according to an indexed scale taking into account the actual rental value of these buildings and the conditions of their occupation. An order of the Ministers…

Article 1526 of the French General Tax Code

November 7, 2023

Supplementary rolls may be drawn up on the basis of facts existing on 1 January of the year of taxation.

Article 1529 of the French General Tax Code

November 7, 2023

I. – Municipalities may, by deliberation of the municipal council, institute a flat-rate tax on the transfer for valuable consideration of bare land that has been made constructible due to its classification by a local town planning plan or by a town planning document in lieu thereof in an urban area or in an urban development area open to urbanisation or by a local map in a constructible area. Where…

Article 1530 of the French General Tax Code

November 7, 2023

I. – Communes may, by a resolution passed under the conditions provided for in I of Article 1639 A bis, institute an annual tax on commercial wasteland located on their territory. However, public establishments for inter-communal cooperation with their own tax status that have competence for the development of commercial activity zones may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, institute…

Article 1530 bis of the French General Tax Code

November 7, 2023

I. – Communes that exercise, pursuant to I bis of article L. 211-7 of the Environment Code, the competence of aquatic environment management and flood prevention may, by a deliberation taken under the conditions provided for in I of Article 1639 A bis of this code, institute and collect a tax to finance the management of aquatic environments and flood prevention, including when they have transferred all or part of…

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French General Tax Code

Article 1521 of the French General Tax Code

Article 1522 of the French General Tax Code

Article 1522 bis of the French General Tax Code

Article 1523 of the French General Tax Code

Article 1524 of the French General Tax Code

Article 1525 of the French General Tax Code

Article 1526 of the French General Tax Code

Article 1529 of the French General Tax Code

Article 1530 of the French General Tax Code

Article 1530 bis of the French General Tax Code

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French General Tax Code

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