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Showing 161–170 of 29800 articles for “Art. 15 mai 1990”
…account for the calculation of property tax relating to woods, moors and ponds as well as land used mainly for hunting and not belonging to a commune or a group of communes, includes that of the hunti…
…no. 45-609 of 10 April 1945 relating to preliminary reconstruction work. The provisions of articles 1502 and 1508 and of Article L. 175 of the Book of Tax Procedures shall apply to them. (1) See Annex…
I. - Royalties relating to substances other than crude oil are allocated to the department in whose territory the concession is located. If the concession extends over several départements, the royalt…
Gambling house operators must make a declaration to the customs and excise authorities twenty-four hours before the establishments open..
…ing houses are subject to a tax in the forms and according to the procedures determined in articles 1560 to 1566.
…r in 1 of the same article 287 filed with the department responsible for their registered office or main establishment no later than 25 April of the year during which the tax provided for in this arti…
The tax rate for gaming houses is calculated by applying to the fraction of annual revenue the rate of: 10% for the fraction between €0 and €100,000; 30% for the portion in excess of €100,000 and up t…
…omy, Industry, Energy and Technology shall determine the terms and conditions for applying articles 1587 and 1588.
Gambling house tax is calculated on gross receipts, including all duties and taxes, as for turnover taxes. These revenues are rounded to the nearest euro. The fraction of a euro equal to 0.50 is count…
There shall be levied for the benefit of the départements an additional tax on registration duties or land registration tax payable on transfers for valuable consideration: 1° of immovable property or…
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