French General Tax CodeIn force
A: Household waste collection tax
Article 1526
Supplementary rolls may be drawn up on the basis of facts existing on 1 January of the year of taxation.
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Showing 1791–1800 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
Supplementary rolls may be drawn up on the basis of facts existing on 1 January of the year of taxation.
…r turnover taxes. These revenues are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1. The tax is not levied when its amount does not exceed €12.When no entrance fee i…
The proceeds of the tax referred to in articles 1559 et 1560 is allocated to the communes in whose territory the gaming houses have their establishments. It is paid monthly, after deduction of a 5% de…
I. - The départements shall collect:1° (Repealed);2° La redevance des mines, prévues à article 1587 ;3° La part de la fraction de la composante de l'imposition forfaitaire sur les entreprises de résea…
…n energy products [Provisions declared unconstitutional by Constitutional Council decision no. 2009-599 DC of 29 December 2009];- other current management charges, other than the share of profits from…
…tock used on the national rail network for passenger transport operations, provided for in Article 1599 quater A.The tax referred to in Article 1599 quater A shall be apportioned between the regions o…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to rolling stock used on the public passenger transport lines mentioned in articles L. 2142-1 and L. 2142-2 of the Transport Code,…
…veloped properties is levied for the benefit of establishments in the network defined in article L. 510-1 of the Rural and Maritime Fishing Code, within the limit of the ceiling provided for in I of A…
The rate of social contributions on income from assets and investment income is set in accordance with the provisions of I of article L. 136-8 of the Social Security Code.
A special annual additional tax is introduced for the benefit of the Ile-de-France region.The proceeds of this tax are decided, before 31 December each year, for the following year, up to a ceiling of…
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