Article 1586 quater
…r is calculated as follows:a) For companies with a turnover of less than €500,000, the rate is zero;b) For companies with a turnover of between €500,000 and €3,000,000, the rate is equal to:0.125% × (…
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Showing 1881–1890 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
…r is calculated as follows:a) For companies with a turnover of less than €500,000, the rate is zero;b) For companies with a turnover of between €500,000 and €3,000,000, the rate is equal to:0.125% × (…
A Conseil d'Etat decree issued after consulting the General Council for the Economy, Industry, Energy and Technology shall determine the terms and conditions for applying articles 1587 and 1588.
Municipalities may, by a resolution passed under the conditions provided for in Article 1639 A bis, to exempt from additional tax on registration duties or land registration tax transfers, other than…
I. - The tax is established on the basis of the net income serving as the basis for the property tax, defined by Article 1388.The tax base for dwellings occupied by civil servants and civilian or mili…
I. - Municipalities may, by deliberation of the municipal council, institute a flat-rate tax on the transfer for valuable consideration of bare land that has been made constructible due to its classif…
I.-The communes in whose territory mineral water springs are located may institute, for their own benefit, a contribution on these waters.The deliberation instituting the contribution or modifying its…
…the rural and maritime fishing code relating to the agricultural development of uncultivated land, abandoned land and insufficiently exploited land in Mayotte are subject to the land registration tax…
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,…
I. - The tax applies to all properties subject to property tax on built properties or which are temporarily exempt from such tax, as well as to the housing of civil servants or civilian and military e…
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