French Business Law - French Legislation

Article 1635 bis AF of the French General Tax Code

November 7, 2023

I. – The submission of any application for registration, renewal of registration or modification of registration of a medicinal product mentioned in Article L. 5121-8 of the Public Health Code on the list of reimbursable pharmaceutical specialities mentioned in the first paragraph of Article L. 162-17 of the Social Security Code or on the list of medicinal products reimbursed and used by public authorities, under the conditions mentioned in articles…

Article 1635 bis AG of the French General Tax Code

November 7, 2023

I. – The submission of any application for registration, renewal of registration or modification of registration of a health product on the list provided for in I of Article L. 165-11 of the Social Security Code. II. – The amount of this fee is set, up to a limit of €5,600, by order of the ministers responsible for the budget, health and social security. III. – Payment of the fee…

Article 1635 bis AH of the French General Tax Code

November 7, 2023

I. – The submission of any application for registration, renewal of registration or modification of registration of a medical device for individual use on the list provided for in Article L. 165-1 of the Social Security Code or a remote medical monitoring activity on the list provided for in Article L. 162-52 of the same code. II. – The amount of this fee is set, up to a limit of…

Article 1635 bis N of the French General Tax Code

November 7, 2023

Article 1635 bis P of the French General Tax Code

November 7, 2023

A fee of €225 is introduced, payable by the parties to the appeal proceedings when the appointment of a lawyer is compulsory before the Court of Appeal. The fee is paid electronically by the lawyer acting on behalf of his client. It is not payable by the party receiving legal aid. The proceeds of this fee are allocated to the compensation fund for the profession of solicitors at the courts…

Article 1635 ter of the French General Tax Code

November 7, 2023

I. – (Not applicable) II. – Unless otherwise provided for, duties, taxes, fees and other charges levied, for whatever reason, for the benefit of various accounts, funds or bodies and the collection of which is entrusted to a State administration are collected in accordance with the rules, under the guarantees and subject to the penalties provided for the collection of the taxes or duties to which these duties, taxes, fees…

Article 1635 quater A of the French General Tax Code

November 7, 2023

I.-1° Unless there is a deliberation to the contrary, taken under the conditions provided for in VI of article 1639 A bis, a development tax, intended to provide for the expenses mentioned in articles L. 331-1 and L. 331-2 of the town planning code, is instituted in communes with a local town planning plan or a land use plan. However, the public establishments for intercommunal cooperation mentioned in 1 of…

Article 1635 quater B of the French General Tax Code

November 7, 2023

Development projects and construction, reconstruction and extension projects for buildings, installations or developments of any kind subject to an authorisation system under the town planning code give rise to payment of the development tax mentioned in article 1635 quater A, subject to articles 1635 quater D and 1635 quater E. Construction projects subject to prior declaration or planning permission that have the effect of changing the use of premises mentioned…

Article 1635 quater C of the French General Tax Code

November 7, 2023

The person liable for the development tax is the person who is the beneficiary of the authorisation mentioned in article 1635 quater B on the date on which it is due or, in the event of construction without authorisation or in breach of the obligations resulting from the building or development authorisation, the person responsible for the construction.

Article 1635 quater D of the French General Tax Code

November 7, 2023

I.-The following are exempt from development tax: 1° Buildings and developments intended for use by a public service or public utility, the list of which is set by decree in the Conseil d’Etat. The benefit of the exemption is subject to the condition that the builder undertakes, for itself and its successors in title, to keep the building in the same use for a minimum period of five years from…

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French General Tax Code

Article 1635 bis AF of the French General Tax Code

Article 1635 bis AG of the French General Tax Code

Article 1635 bis AH of the French General Tax Code

Article 1635 bis N of the French General Tax Code

Article 1635 bis P of the French General Tax Code

Article 1635 ter of the French General Tax Code

Article 1635 quater A of the French General Tax Code

Article 1635 quater B of the French General Tax Code

Article 1635 quater C of the French General Tax Code

Article 1635 quater D of the French General Tax Code

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French General Tax Code

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