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Showing 1941–1950 of 2313 articles for “Art. 669 · CGI Art. 787 B · CGI Art. 774 bis”
The insurers contribute to the financing of the expenses mentioned in article L. 753-1 du code rural et de la pêche maritime. This contribution is calculated in proportion to the number of people insu…
…1609 novovicies et 1609 tricies are collected and controlled according to the same procedures and subject to the same penalties, guarantees, securities and privileges as turnover taxes. Claims are pre…
The person liable for the development tax is the person who is the beneficiary of the authorisation mentioned in article 1635 quater B on the date on which it is due or, in the event of construction w…
I.-The following are exempt from development tax: 1° Buildings and developments intended for use by a public service or public utility, the list of which is set by decree in the Conseil d'Etat. The be…
…e value of installations and facilities is set as follows: 1° For pitches for tents, caravans and mobile leisure homes, €3,000 per pitch; 2° For pitches for light leisure dwellings, €10,000 per pitch;…
A fee collected for the benefit of the racing companies is instituted, intended to finance the public service missions defined in Article 2 of the law of 2 June 1891, the purpose of which is to regula…
…s introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter and in those…
I. - (Not applicable)II. - Unless otherwise provided for, duties, taxes, fees and other charges levied, for whatever reason, for the benefit of various accounts, funds or bodies and the collection of…
The development tax is payable, depending on the case: 1° On the date of completion of the taxable operations. This date means the date of definitive completion of the operations within the meaning of…
For the calculation of the municipal or inter-municipal share of the development tax, if the construction or development project is carried out in sectors with different rates pursuant to articles 163…
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