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Showing 5651–5660 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
The conditions for application of articles 1559 to 1565 septies as well as the rules relating to the communication of the accounts of establishments subject to the tax are determined by decrees of the…
The tax on gaming houses is established, collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.
…g houses are subject to a tax in the forms and according to the procedures determined in articles 1560 to 1566.
The proceeds of the tax referred to in articles 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% de…
…pay or otherwise. This tax, the collection of which is entrusted to the tax department, is set at 1.60%. The rate is set at 0.50% for transfers for valuable consideration referred to in 2°. For transf…
The additional taxes provided for in articles 1595 and 1595 bis do not apply to sales of movable property referred to in 2 of Article 1584.
It is levied for the benefit of a departmental equalisation fund, in all communes with a population not exceeding 5,000 inhabitants other than communes classified as tourist resorts within the meaning…
I. - The insurance undertakings, provident institutions and unions mentioned in I of Article L. 132-9-3 of the Insurance Code, as well as the mutual insurers or unions mentioned in Article L. 223-10-2…
Persons making payments of any kind under the contracts referred to in
I. - With effect from 1st January 2000, a compensation fund for airport nuisance in the communes bordering Paris-Charles-de-Gaulle airport and a compensation fund for airport nuisance in the communes…
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