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Showing 1891–1900 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
1. Is levied, for the benefit of municipalities with more than 5,000 inhabitants, as well as those with a smaller population classified as tourist resorts within the meaning of the sub-section 2 of se…
Supplementary rolls may be drawn up on the basis of facts existing on 1 January of the year of taxation.
Gambling house tax is calculated on gross receipts, including all duties and taxes, as for turnover taxes. These revenues are rounded to the nearest euro. The fraction of a euro equal to 0.50 is count…
…icles 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% deduction for assessment and collection cost…
…taic power stations provided for in Article 1519 F which are not allocated to a municipality or a public establishment for inter-municipal cooperation with its own tax system ;4° Half of the component…
…trademarks, processes, software, rights and similar assets;- capital gains on the disposal of tangible and intangible fixed assets, where they relate to a normal and current activity;- re-invoicing o…
I. - A tax calculated on the same basis as property tax on undeveloped properties is levied for the benefit of establishments in the network defined in article L. 510-1 of the Rural and Maritime Fishi…
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…
There shall be levied for the benefit of the départements an additional tax on registration duties or land registration tax payable on transfers for valuable consideration: 1° of immovable property or…
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