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Article 1599 quater D of the French General Tax Code

A special annual additional tax is introduced for the benefit of the Ile-de-France region. The proceeds of this tax are decided, before 31 December each year, for the following year, up to a ceiling of 80 million euros, by the Ile-de-France regional council and notified to the tax authorities. The proceeds of the tax are allocated to the investment section of the Ile-de-France regional budget, with a view to financing…

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Article 1599 quinquies B of the French General Tax Code

I. – A tax is levied each year for the benefit of the region and the body mentioned in V, payable by gold mine concessionaires, the amodiataires of gold mine concessions and the holders of permits and authorisations to operate gold mines operated in French Guyana. II. – The tax is based on the net mass of gold extracted by the persons mentioned in I in the year preceding that…

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Article 1599 sexies of the French General Tax Code

There is levied for the benefit of the Ile-de-France region an additional tax on the registration duties or land registration tax payable on transfers for valuable consideration, other than those mentioned in A of l’article 1594 F quinquies, office premises, commercial premises and storage premises mentioned in Article L. 520-1 of the town planning code. The rate of the tax is set at 0.6%. This tax is assessed, collected and…

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Article 1600-00 C of the French General Tax Code

In accordance with II bis of article L. 136-5 of the Social Security Code, the generalised social contribution on earned income and replacement income due on foreign source income, provided that, in the case of earned income, it has not been deducted by the employer, and the generalised social contribution due on the benefit mentioned in I of article 80 bis, as well as on the benefit mentioned in I…

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