tax law
French Local Taxation
French Local Taxation French local taxation comprises a system of taxes and levies imposed by collectivités territoriales (local authorities) — principally communes, departments, and regions — to …
French Tax Law
Sources of French Tax Law French tax law (droit fiscal) is codified in the General Tax Code (Code général des impôts, CGI) and the Book of Tax Procedures (Livre des procédures fiscales, LPF). The …
French VAT (TVA)
The TVA Framework French Value Added Tax, known as Taxe sur la Valeur Ajoutée (TVA), is governed by the Code général des impôts (CGI, Articles 256 to 302) and the Code général des impôts, annexes for …
French Wealth Tax
The IFI: Impôt sur la Fortune Immobilière France’s wealth tax, the Impôt sur la Fortune Immobilière (IFI), was introduced by the Loi de finances pour 2018 (Law No. 2017-1837 of 30 December …