Article 1635 quater H
The development tax base is made up of: 1° The product of the surface area of the building by the value per square metre of this surface area, set at a flat rate of €885 for municipalities outside the…
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Showing 3641–3650 of 35258 articles for “Art. Aut. conc. n° 16-D-24 du 8 Nov 2016”
The development tax base is made up of: 1° The product of the surface area of the building by the value per square metre of this surface area, set at a flat rate of €885 for municipalities outside the…
…xes, weighted by the relative size of the bases of these two taxes for the tax year ;- or must be reduced, compared with the previous year, in a proportion at least equal either to the reduction in th…
…are members of a grouping with its own tax system, the ceiling rates provided for in I and IV are reduced by the rate applied the previous year for the benefit of the grouping. VI. - (Repealed). VII.…
…local authorities and public establishments for inter-municipal cooperation in accordance with procedures specified by decree.
The development tax provided for in article 1635 quater A is controlled according to the procedures and under the guarantees and penalties provided for in matters of direct contributions.
…ents of inter-municipal cooperation without their own taxation. This deliberation cannot be revoked during the period of unification of rates provided for in III of article 1609 nonies C.The rates of…
…e decree for the splitting of communes issued by the State representative in the department only produces its effects for tax purposes from the following year if it is issued before 1st October of the…
In matters of assessment, claims relating to development tax are submitted, investigated and judged according to the rules applicable to local direct taxes.
Les prélèvements pour frais d'assiette et de recouvrement mentionnés aux articles 1641 and 1647 are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted as 1.
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