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Showing 58515860 of 14701 articles for Art. BOI-RFPI-BASE-10-20 n° 60

French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1636 B sexies

…ed)5. The deliberative body of a public inter-municipal cooperation establishment applying article 1609 nonies C and whose business property tax rate is less than 75% of the average for public inter-m…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1639 A quater

I. - (Repealed)II. - 1. The public establishment of intercommunal cooperation resulting from the merger pursuant to article L. 5211-41-3 of the General Local Authorities Code or, when the perimeter of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1636 B septies

…national level for all the public establishments for intercommunal cooperation subject to Article 1609 nonies C. IX. - The rates of property tax on built-up properties, property tax on non-built-up p…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1636 B undecies

…ituted the tax for the removal of household waste in accordance with articles 1379-0 bis, 1520 and 1609 quater vote on the rate of this tax under the conditions set out in Article 1639 A.2. They may d…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1640 B

…and L. 5216-8 du code général des collectivités territoriales et des articles 1379,1586,1599 bis, 1609 bis, 1609 quinquies C, 1609 nonies B and 1609 nonies C of this code, local authorities, with the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1639 A bis

…e removal of household waste in accordance with article 1520, VI of article 1379-0 bis and article 1609 quater and the decisions referred to in III of article 1521 and article 1522 must be taken befor…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1638

I. - In the event of the creation of a new commune, different tax rates, with regard to each of the taxes levied pursuant to 1° to 4° of I of Article 1379, may be applied, depending on the territory o…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1638 quater

…attachment of a commune to a public establishment for intercommunal cooperation subject to Article 1609 nonies C or following a transformation under the conditions provided for in Article L. 5211-41-1…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1638 quinquies

…Authorities Code, the public inter-municipal cooperation body subject to the provisions of Article 1609 nonies C may, by decision of the deliberative body acting by a simple majority of its members un…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Chapter one: Setting the rates used to calculate direct local taxation

Article 1639 A ter

…communal cooperation prior to the date of the decision placing it under the tax regime of article 1609 nonies C remain applicable as long as they are not revoked or amended.Deliberations made with re…

AI translation · Updated 7 Nov 2023Open Article
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