French Business Law - French Legislation

Article 1588 of the French General Tax Code

November 7, 2023

I. – Royalties relating to substances other than crude oil are allocated to the department in whose territory the concession is located. If the concession extends over several départements, the royalty is allocated between these départements in proportion to the tonnage extracted, during the past year, in each of their respective territories. The royalty on coal extracted in foreign territory is allocated to the département in which the extraction wells…

Article 1589 of the French General Tax Code

November 7, 2023

A Conseil d’Etat decree issued after consulting the General Council for the Economy, Industry, Energy and Technology shall determine the terms and conditions for applying articles 1587 and 1588.

Article 1590 of the French General Tax Code

November 7, 2023

I. – An annual tax is introduced, proportional to the surface area of each exclusive licence to prospect for liquid or gaseous hydrocarbons. The tax shall be paid by the holder of the exclusive licence to prospect for liquid or gaseous hydrocarbons. The scale of the tax is set according to the period of validity of the exclusive exploration licence provided for in Article L. 142-1 or article L. 142-2…

Article 1594 A of the French General Tax Code

November 7, 2023

Sont perçus au profit des départements: 1° les droits d’enregistrement ou la taxe de publicité foncière exigibles sur les mutations à titre onéreux d’immeubles ou de droits immobiliers situés sur leur territoire; 2° la taxe de publicité foncière perçue en application de Article 663 when the registrations, decisions, deeds, certificates or documents mentioned in this article concern immovable property or immovable property rights situated in their territory.

Article 1594 B of the French General Tax Code

November 7, 2023

The provisions of article 1594 A do not apply to duties payable on company deeds, exchange duty or fixed duties or taxes.

Article 1594 D of the French General Tax Code

November 7, 2023

Unless there are special provisions, the rate of land registration tax or registration duty provided for in article 683 is set at 3.80%. It may be modified by the departmental councils without such modifications having the effect of reducing it to less than 1.20% or raising it above 4.50% (1).

Article 1594 E of the French General Tax Code

November 7, 2023

The deliberations are notified to the tax authorities under the conditions provided for in article 1639 A. Decisions take effect on 1st June. In the absence of a vote or in the event of non-compliance with the rules listed in article 1594 D, the current rate is renewed.

Article 1594 F ter of the French General Tax Code

November 7, 2023

Departmental councils may institute an abatement on the basis of the land registration tax or registration duty for the acquisition of: a. Buildings or parts of buildings intended for residential use on condition that the purchaser undertakes not to use them for any other purpose for at least three years from the date of the deed of purchase; b. Land or premises used as garages on condition that the purchaser…

Article 1594 F quinquies of the French General Tax Code

November 7, 2023

Sont soumis à la taxe de publicité foncière ou au droit d’enregistrement au taux de 0,70 %: A. With the exception of those referred to in I of A of ‘article 1594-0 G, transfers for valuable consideration of building land and new buildings referred to in 2° of 2 of I of article 257 when they are subject to value added tax, except where the terms and conditions set out…

Article 1594-0 F sexies of the French General Tax Code

November 7, 2023

Sales resulting from the application of articles L. 181-14 to L. 181-28 of the rural and maritime fishing code relating to the agricultural development of uncultivated land, abandoned land and insufficiently exploited land in Mayotte are subject to the land registration tax or registration duty at the rate of 0.70%.

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French General Tax Code

Article 1588 of the French General Tax Code

Article 1589 of the French General Tax Code

Article 1590 of the French General Tax Code

Article 1594 A of the French General Tax Code

Article 1594 B of the French General Tax Code

Article 1594 D of the French General Tax Code

Article 1594 E of the French General Tax Code

Article 1594 F ter of the French General Tax Code

Article 1594 F quinquies of the French General Tax Code

Article 1594-0 F sexies of the French General Tax Code

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French General Tax Code

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