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Showing 1751–1760 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to photovoltaic or hydroelectric power generation plants, with the exception of those mentioned in Article 1519 D, whose installed…
…y name. The same applies to the occupants of temporary buildings erected pursuant to Ordinance no. 45-609 of 10 April 1945 relating to preliminary reconstruction work. The provisions of articles 1502…
…n, reduce the rate of the additional tax on registration duties or land registration tax by up to 0.5% for the transfers referred to in 1° of 1 of article 1584, when the following conditions are met:…
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…
…ithout such modifications having the effect of reducing it to less than 1.20% or raising it above 4.50% (1).
…'enregistrement au taux de 0,70 %:A. With the exception of those referred to in I of A of 'article 1594-0 G, transfers for valuable consideration of building land and new buildings referred to in 2° o…
…ligible for exemption from business property tax pursuant to articles 1464 A, 1464 F, 1464 G and 1465 and of I of l'article 1466 A, the deliberation determines the exempted proportion of the value add…
…ntained for uranium ores;- €32.10 per tonne of tungsten oxide (WO3) contained for tungsten ores ;- €59.40 per quintal of silver contained for silver ores;- €140.30 per thousand net tonnes delivered fo…
Sont perçus au profit des départements:1° les droits d'enregistrement ou la taxe de publicité foncière exigibles sur les mutations à titre onéreux d'immeubles ou de droits immobiliers situés sur leur…
…asure grounds, parks and gardens and water features;4° railways, navigation canals and outbuildings;5° grounds of built properties and rural buildings, yards and outbuildings.II. - This tax is paid by…
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