French Business Law - French Legislation

Article 1584 ter of the French General Tax Code

November 7, 2023

Municipalities may, by a resolution passed under the conditions provided for in Article 1639 A bis, to exempt from additional tax on registration duties or land registration tax transfers, other than the first transfer, of each of the units in non-trading property capitalisation companies mentioned in Article L. 443-6-2 of the Construction and Housing Code representing fractions of buildings. The provisions of article 1594 E are applicable.

Article 1586 of the French General Tax Code

November 7, 2023

I. – The départements shall collect: 1° (Repealed); 2° La redevance des mines, prévues à article 1587 ; 3° La part de la fraction de la composante de l’imposition forfaitaire sur les entreprises de réseaux prévue à Article 1519 D as well as the share of the component of the flat-rate tax on network companies relating to photovoltaic power stations provided for in Article 1519 F which are not allocated…

Article 1586 ter of the French General Tax Code

November 7, 2023

I. – Natural or legal persons as well as unincorporated companies and trustees for their activity carried out under a trust agreement who carry out an activity under the conditions set out in articles 1447 et 1447 bis and whose turnover exceeds €152,500 are subject to the business value added contribution. II. – 1. The business value added contribution is equal to a fraction of the value added produced by…

Article 1586 quater of the French General Tax Code

November 7, 2023

I. – The rate applied to the added value mentioned in 1 of II of Article 1586 ter is calculated as follows: a) For companies with a turnover of less than €500,000, the rate is zero; b) For companies with a turnover of between €500,000 and €3,000,000, the rate is equal to: 0.125% × (amount of turnover-500,000 €)/2,500,000 €; c) For companies with turnover between 3,000,000 € and 10,000,000 €,…

Article 1586 quinquies of the French General Tax Code

November 7, 2023

I. – 1. Subject to 2, 3 and 4, the contribution on the value added of businesses is determined on the basis of the turnover achieved and the value added produced during the year in respect of which the assessment is made or during the last twelve-month financial year ended during that same year when that financial year does not coincide with the calendar year. 2. If the financial year…

Article 1586 sexies of the French General Tax Code

November 7, 2023

I. – For all companies, with the exception of those referred to in IIa to VI: 1. Turnover is equal to the sum of: – sales of manufactured products, services and goods; – royalties for concessions, patents, licences, trademarks, processes, software, rights and similar assets; – capital gains on the disposal of tangible and intangible fixed assets, where they relate to a normal and current activity; – re-invoicing of costs…

Article 1586 septies of the French General Tax Code

November 7, 2023

The amount of the business value added tax, after application of Article 1586 quater, may not, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €500,000, be less than €63.

Article 1586 octies of the French General Tax Code

November 7, 2023

I. – 1. The business value added contribution is payable by the taxpayer who carries on the business on 1 January of the tax year. 2. However, in the event of a contribution, transfer of business, demerger of a company or universal transfer of the assets mentioned in article 1844-5 of the Civil Code, the business value added contribution is also payable by the taxpayer who is not carrying out…

Article 1586 nonies of the French General Tax Code

November 7, 2023

I. – At the request of the company, the added value of establishments exempt from business property tax pursuant to the decision of a municipality or a public establishment for inter-municipal cooperation is exempt from business value added tax for the portion taxed for the benefit of the municipality or the public establishment for inter-municipal cooperation. Where the exemption from business property tax is partial, the exemption from business value…

Article 1587 of the French General Tax Code

November 7, 2023

I. – A royalty is levied for the benefit of the départements 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…

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French General Tax Code

Article 1584 ter of the French General Tax Code

Article 1586 of the French General Tax Code

Article 1586 ter of the French General Tax Code

Article 1586 quater of the French General Tax Code

Article 1586 quinquies of the French General Tax Code

Article 1586 sexies of the French General Tax Code

Article 1586 septies of the French General Tax Code

Article 1586 octies of the French General Tax Code

Article 1586 nonies of the French General Tax Code

Article 1587 of the French General Tax Code

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French General Tax Code

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