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Showing 1841–1850 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…departments Departments of Bas-Rhin and Haut-Rhin Department Moselle Provision of services 0.48 0.65 0.83 Buy-sell 0.22 0.29 0.37However, these duties are not payable by business property taxpayers w…
I. - A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local t…
…accordance with the terms and conditions set out in the same article L. 321-1-1, up to a limit of €5 per inhabitant. The number of inhabitants to be taken into account is that resulting from the last…
…ink) RATE APPLICABLE (in euros per hl of beverage) Less than or equal to 1 3.17 2 3.7 3 4.22 4 4.74 5 5.8 6 6.86 7 7.91 8 10.02 9 12,13 10 14,23 11 16.34 12 18.45 13 20.56 14 22.67 15 24.78Above fifte…
The rules governing the basis of assessment, rates, liquidation and collection of the contribution to supply the guarantee fund for compulsory non-life insurance for those responsible for uninsured ac…
…rovided for in VI of article 1639 A bis, increase the flat-rate value mentioned in 6° of article 1635 quater J up to €5,000. The flat-rate value thus determined also serves as the basis for the develo…
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A levy is introduced for sports betting based on the gross gaming revenue, made up of the difference between the sums wagered by players and the sums paid out or to be paid out to winners. The sums wa…
I.-A 50% allowance is applied to the values mentioned in 1° of Article 1635 quater H for: 1° Residential and accommodation premises and their annexes mentioned in Articles 278 sexies and 296 ter and,…
A levy of 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the…
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