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Showing 31–40 of 1163 articles for “Art. 1395 E”
I. - Major maritime and river ports are exempt from property tax on built properties, for properties located within the boundaries of the ports concerned and which are not exempt pursuant to 2° of art…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to nuclear or fossil-fired electricity generation facilities whose installed electrical capacity within the meaning of Articles L.…
I.-Subject to II of this article, the municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a general decision taken under the conditions def…
I. - For the properties mentioned in I of Article 1498: 1° Partial exemptions from direct local taxes are granted for the years 2017 to 2025 when the difference between the assessment established for…
The deliberations are notified to the tax authorities under the conditions provided for in article 1639 A. Decisions take effect on 1st June. In the absence of a vote or in the event of non-compliance…
For the application of 1 of I of article 1636 B sexies to communes located on the territory of the Greater Paris metropolis that were members on 1 January 2015 of a public establishment for inter-comm…
For the determination of the rental values of built-up properties other than those mentioned in I of article 1498 and the updating coefficients, the commission comprises, in addition to the chairman,…
When a case is referred to the Abuse of Tax Law Committee, the chairman invites the taxpayer and the administration to present their observations.
Failure to present the cost accounting mentioned in II of Article L. 13 of the tax procedures book or the consolidated accounts mentioned in III of the same article is punishable by a fine equal to €2…
When the tax authorities find that a platform operator covered by 3° of I of Article 1649 ter B has failed to comply with the reporting obligations set out in Article 1649 ter A, they will give the pl…
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