At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the sum of the territorial economic contribution, the taxes for the costs of chambers of commerce and industry and for the costs of chambers of trade and crafts and the flat-rate tax on network businesses due by the business in respect of the years 2010 to 2013 is subject…
I. – At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the business property tax, due by businesses in respect of 2010 and 2011, for the amount issued for the benefit of the local authority syndicates is subject to a rebate when the sum of the territorial economic contribution, taxes for the costs of chambers of commerce and…
I. – 1. Those liable for the business property tax are subject to a minimum tax established at the location of their main establishment; this tax is established from a base, the amount of which is set by the municipal council according to the following scale: AMOUNT OF TURNOVER or revenue (in euros) AMOUNT OF THE BASIS minimum (in euros) Less than or equal to 10,000 Between 237 and 565…
I. – From 2013, the departmental business tax equalisation funds existing in 2011 receive a State allocation totalling €423,291,955. From 2017, a reduction is applied to this allocation. For 2017, the amount of this allocation is reduced by applying the rate provided for 2017 in V of Article 33 of Law 2016-1917 of 29 December 2016 of the 2017 Finance Act. For 2018, the amount of this allocation, to which…
I. – With effect from 1st January 2000, a compensation fund for airport nuisance in the communes bordering Paris-Charles-de-Gaulle airport and a compensation fund for airport nuisance in the communes bordering Paris-Orly airport are hereby created. II. – These funds are financed by: 1° A grant from the State. From 2013, the amount of this allocation is set at €6,550,076 for the Roissy – Charles-de-Gaulle airport fund and €271,847 for…
A decree in the Council of State sets the date and conditions under which the provisions relating to property tax on built-up properties, property tax on non-built-up properties and council tax on secondary residences and other furnished premises not allocated to the principal dwelling and ancillary taxes will be applicable in the overseas departments, as well as the necessary adaptation measures. Decrees in the Conseil d’Etat will set the conditions…
Public administrations, establishments or bodies subject to control by the administrative authority, establishments benefiting from the provisions of articles L. 511-22 et L. 511-23 of the Monetary and Financial Code for their transactions with French residents and all persons who habitually receive securities, titles or funds on deposit must declare to the tax authorities the opening and closing of accounts of any kind as well as the renting of safes…
When capitalisation contracts or investments of the same nature, in particular life insurance contracts, are taken out with organisations mentioned in I of article 1649 ter who are established outside France, subscribers are required to declare, at the same time as their tax return, the references of the contracts or investments concerned, the effective date and duration of these contracts or investments, the redemption and payment of premiums carried out…
I.-The administrator of a trust defined in Article 792-0 bis of which the settlor or at least one of the beneficiaries is domiciled for tax purposes in France or which includes property or a right situated there, the administrator of a trust defined in article 792-0 bis established or resident outside the European Union when he acquires a property or enters into a business relationship in France within the meaning…
I. – Account-keepers, insurance and similar undertakings and any other financial institution shall mention, on a declaration filed under conditions and deadlines set by decree, the information required for the application of Article 8(3a) of Council Directive 2011/16/EU of 15 February 2011 on administrative cooperation in the field of taxation and repealing Directive 77/799/EEC and the agreements concluded by France allowing automatic exchange of information relating to financial accounts for…
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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