The departmental council may, by deliberation, exempt from property registration tax limited-term leases of buildings, made for a term of more than twelve years, relating to tourist residences subject to the classification provided for in Article L. 321-1 of the Tourism Code. The deliberation takes effect within the timeframes set out in Article 1594 E.
There shall be levied for the benefit of the départements an additional tax on registration duties or land registration tax payable on transfers for valuable consideration: 1° of immovable property or immovable property rights located on their territory subject to land registration tax or registration duties at the rates provided for in articles 683 bis and 810; 2° of tangible movables sold publicly in the department; 3° of ministerial offices…
It is levied for the benefit of a departmental equalisation fund, in all communes with a population not exceeding 5,000 inhabitants other than communes classified as tourist resorts within the meaning of the sub-section 2 of Section 2 of Chapter III of Title III of Book I of the Tourism Code, an additional tax on registration duties or land registration tax payable on transfers for valuable consideration: 1° of immovable…
The additional taxes provided for in articles 1595 and 1595 bis do not apply to sales of movable property referred to in 2 of Article 1584.
The regions collect: 1° The component of the flat-rate tax on network companies relating to rolling stock used on the national rail network for passenger transport operations, provided for in Article 1599 quater A. The tax referred to in Article 1599 quater A shall be apportioned between the regions on the basis of the number of train path kilometres, within the meaning of Article 1649 A ter, reserved in the…
I. – A tax is established, known as the apprenticeship tax, the proceeds of which promote equal access to apprenticeship and contribute to the financing of actions aimed at developing apprenticeship under the conditions set out in Article L. 6241-2 of the Labour Code. The apprenticeship tax is payable by the employers mentioned in articles L. 6331-1 and L. 6331-3 of the French Labour Code and liable for corporation tax,…
I. – The flat-rate tax referred to in Article 1635-0 quinquies applies to rolling stock used on the national rail network for passenger transport operations. II. – The flat-rate tax is payable each year by the rail transport company that has, for the purposes of its professional activity on 1st January of the tax year, rolling stock that was used the previous year on the national rail network for passenger…
I. – The flat-rate tax mentioned in Article 1635-0 quinquies applies to rolling stock used on the public passenger transport lines mentioned in articles L. 2142-1 and L. 2142-2 of the Transport Code, for passenger transport operations. II. – The flat-rate tax is payable each year by persons or organisations that own, on 1st January of the tax year, rolling stock that was used the previous year for passenger transport…
I. – The flat-rate tax mentioned in Article 1635-0 quinquies applies: a) To the main copper local loop distribution frames within the meaning of 4° ter of Article L. 32 of the French Post and Electronic Communications Code; b) At the mutualisation points of fibre optic electronic communications networks to the end user within the meaning of Article L. 34-8-3 of the French Post and Electronic Communications Code; c) At…
I.-An annual tax on parking areas is levied within the territorial limits of the Ile-de-France region. II. – The tax is payable by the owner, usufructuary, lessee under a construction lease, emphyteutic lessee or holder of an authorisation for temporary occupation of the public domain constituting a right in rem who, on 1st January of the tax year, has a taxable surface area. III. – The parking areas mentioned in…
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75001, Paris France
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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