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Showing 2001–2010 of 7976 articles for “Art. BOFiP-RFPI-BASE-20-80”
I. - The rate applied to the added value mentioned in 1 of II of Article 1586 ter is calculated as follows:a) For companies with a turnover of less than €500,000, the rate is zero;b) For companies wit…
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 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…
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…
I. - For all companies, with the exception of those referred to in IIa to VI:1. Turnover is equal to the sum of:- sales of manufactured products, services and goods;- royalties for concessions, patent…
I. - A flat-rate tax on network companies is introduced for the benefit of local authorities or their public establishments for inter-communal cooperation. This tax is determined under the conditions…
Each year, SNCF Réseau declares to the tax authorities the rail transport companies that reserved train paths for passenger transport operations during the previous year and the number of train paths…
I. - 1. Those liable for the business property tax are subject to a minimum tax established at the location of their main establishment; this tax is established from a base, the amount of which is set…
The owner of electrical transformers mentioned in article 1519 G which are subject to a concession contract declares each year to the public finance administration the identity of the concessionaire,…
Any natural or legal person who habitually engages in the retail purchase of ferrous and non-ferrous metals is required to submit, before 31 January each year, to the departmental directorate of publi…
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