Article 1635 quater F
I.-The chargeable event for the tax is, depending on the case: 1° The date of issue of the initial building or development consent; 2° The date on which the initial tacit planning permission came into…
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Showing 2951–2960 of 14390 articles for “Art. Aut. conc. n° 18-D-16”
I.-The chargeable event for the tax is, depending on the case: 1° The date of issue of the initial building or development consent; 2° The date on which the initial tacit planning permission came into…
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…
The additional contributions to the premiums or contributions relating to certain insurance policies paid into the National Agricultural Risk Management Fund, up to the ceiling provided for in I of Ar…
I. - 1. Subject to the provisions of Articles 1636 B septies and 1636 B decies municipal councils and the deliberative bodies of inter-municipal cooperation bodies with their own tax system vote each…
I. - The rates of property tax and council tax on second homes and other furnished premises not allocated to the principal dwelling voted by a municipality may not exceed two and a half times the aver…
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…
I. - Deliberations by local authorities and competent bodies relating to direct local taxation, other than those setting either the rates or the products of taxation, and other than those instituting…
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…
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.
I. - In the event of a merger of public establishments for intercommunal cooperation with additional own taxation, carried out under the conditions provided for by article L. 5211-41-3 of the General…
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