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Showing 16211630 of 29517 articles for Art. 16 mai 1962

French General Tax CodeIn force
Subsection 4: Chargeable event and assessment of the tax

Article 1635 quater F

…defined in I. The characteristics of the building are assessed on the due date specified in article 1635 quater G. . However, in accordance with the fourth paragraph of article L. 410-1 of the town pl…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 6: Tax base

Article 1635 quater H

…he value of fixtures and fittings, set on a flat-rate basis under the conditions set out in Article 1635 quater J.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: National Agricultural Risk Management Fund

Article 1635 bis A

The additional contributions to the premiums or contributions relating to certain insurance policies paid into the National Agricultural Risk Management Fund, up to the ceiling provided for in I of Ar…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1639 A quater

…ith regard to council tax on secondary residences and other furnished premises not allocated to the main dwelling and property taxes throughout the territory.2. In the absence of deliberations under t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 8: Reporting obligations

Article 1635 quater P

The person liable for the development tax declares, in accordance with the procedures defined by decree, the information required to establish the tax within ninety days of the date on which the tax b…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 10: Payment of the tax

Article 1635 quater T

The development tax and, where applicable, its instalments are paid to the beneficiary local authorities and public establishments for inter-municipal cooperation in accordance with procedures specifi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 9: Audits and complaints

Article 1635 quater Q

The development tax provided for in article 1635 quater A is controlled according to the procedures and under the guarantees and penalties provided for in matters of direct contributions.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter 00I: Flat-rate tax on network operators

Article 1635-0 quinquies

I. - A flat-rate tax on network companies is introduced for the benefit of local authorities or their public establishments for inter-communal cooperation. This tax is determined under the conditions…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: General provisions

Article 1636 B octies

…between property taxes, the council tax on second homes and other furnished premises not used as a main residence and the business property tax (cotisation foncière des entreprises) in proportion to…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1638-00 bis

…year, the decisions relating to the rates to be set for the latter year in accordance with Article 1639 A must be the subject of concordant decisions by the municipal councils of the municipalities r…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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