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Showing 1891–1900 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
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…
…of taxation, and other than those instituting the household waste removal tax mentioned in article 1520 or the development tax mentioned in article 1635 quater A must be taken before 1st October in or…
I. - In the event of the creation of a new commune, different tax rates, with regard to each of the taxes levied pursuant to 1° to 4° of I of Article 1379, may be applied, depending on the territory o…
…Article 1609 nonies C or following a transformation under the conditions provided for in Article L. 5211-41-1 du code général des collectivités territoriales, the business property tax rate of the att…
I. - In the event of the withdrawal of a commune under the conditions provided for in articles L. 5214-26 and L. 5216-11 of the General Local Authorities Code, the public inter-municipal cooperation b…
…cooperation resulting from the merger, carried out under the conditions provided for by Article L. 5211-41-3 of the General Code of Territorial Authorities or, when the perimeter of the new public es…
…rticle 1639 A bis, local authorities and competent bodies shall notify the tax departments, before 15 April each year, of decisions relating either to the rates or to the revenue, as the case may be,…
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…
…uinquies C vote the rate of the business property tax within the limits defined in b of 1, 2, 3 and 5 of I of article 1636 B sexies and in l'article 1636 B septies.However, the obligation to reduce th…
…tween the voted municipal or inter-municipal business tax rate and the applicable business tax rate.5. The reference rates defined in 1 to 4 are multiplied by a coefficient of 0.84.6. The reference ra…
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