[PDF] code article fiscal algerie

Who is considered a taxable person in France?

People having their tax residence in France are subject to French tax. Thus, they are natural or legal persons either living in France, i.e. have their homes or principal residence in France; working in France; or having the center of their economic interests in France. Any one of these criteria is sufficient for a person to be treated as taxable.

What tax deductions are available in France?

Individuals resident in France are entitled to a deduction of 30% against the value of their main home for wealth tax purposes.

What was the tax system like in France before 1789?

The tax system has never been united in France. There have always been an extreme diversity in collection, the base, the rates and the nature of the taxes. Until 1789, taxes were collected by the state, the church and lords. After the French revolution, taxes consisted of taxes on wealth and on incomes.

How are taxes determined in France?

In France, taxation is determined by the yearly budget vote by the French Parliament, which determines which kinds of taxes can be levied and which rates can be applied. The main entrance of Direction régionale des finances publiques of Alsace in Strasbourg In France, taxes are levied by the government, and collected by the public administrations.