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Showing 1781–1790 of 2313 articles for “Art. 4 and CGI Art. 111”
…he municipal council, institute a flat-rate tax on the transfer for valuable consideration of bare land that has been made constructible due to its classification by a local town planning plan or by a…
…taxpayer, or on his behalf, outside national territory or to local authorities governed by Article 74 of the Constitution, New Caledonia, the French Southern and Antarctic Lands and Clipperton Island…
Sales resulting from the application of articles L. 181-14 to L. 181-28 of the rural and maritime fishing code relating to the agricultural development of uncultivated land, abandoned land and insuffi…
The departmental council may, by deliberation, reduce the rate of land registration tax or registration fees by up to 0.70% where the following conditions are met:1° The transfer is part of a transact…
Subject to article 691 bis, the following are exempt from land registration tax or registration fees: A. I. - Acquisitions of real estate made by a taxable person within the meaning of article 256 A,…
…which are temporarily exempt from such tax, as well as to the housing of civil servants or civilian and military employees referred to in article 1523.Properties exempt from property tax on built-up p…
…hapter III of title III of book I of the tourism code, an additional tax on registration duties or land registration tax payable on transfers for valuable consideration: 1° of immovable property and i…
Supplementary rolls may be drawn up on the basis of facts existing on 1 January of the year of taxation.
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…
…ses have their establishments. It is paid monthly, after deduction of a 5% deduction for assessment and collection costs. If the 5% deduction proves insufficient, it may be increased by ministerial or…
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