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.
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Showing 1621–1630 of 29571 articles for “Art. 16 mai 1990”
…he value of fixtures and fittings, set on a flat-rate basis under the conditions set out in Article 1635 quater J.
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…
…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…
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…
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…
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.
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…
…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…
…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…
In matters of assessment, claims relating to development tax are submitted, investigated and judged according to the rules applicable to local direct taxes.
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