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Showing 5861–5870 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
I. - Subject to the provisions of Article 1639 A bis, local authorities and competent bodies shall notify the tax departments, before 15 April each year, of decisions relating either to the rates or t…
…munes that are members of a public establishment for inter-communal cooperation subject to article 1609 nonies C vote on the rate of council tax on second homes and other furnished premises not assign…
…ic establishments of inter-municipal cooperation subject to the tax system provided for in article 1609 nonies C, the reference intercommunal rate is, without prejudice to the application of 4, the su…
…ken by the public establishment for intercommunal cooperation subject to the provisions of Article 1609 nonies C and involved in the creation of the new commune pursuant to the I de l'article L. 2113-…
…similar to those applied for the taxes levied by the local authority unions referred to in Article 1609 quater. The first paragraph is also applicable for the determination of the rates of the additio…
…m of additional taxation, unless the Community Council opts for the system provided for in Article 1609 nonies C, acting by a simple majority of its members, adopted no later than 15 January of the ye…
…ed within the jurisdiction of these establishments.When the third and fourth paragraphs of article 1607 bis and the third and fourth paragraphs of article 1607 ter are applied, the proceeds of the spe…
The 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 t…
I.-1. For the application of article 1636 B sexies, the municipal reference rate for property tax on built-up properties for 2021 is equal to the sum of the municipal and departmental rates applied in…
For the application of 1 of I of Article 1636 B sexies to the City of Paris, the reference rate of property tax on built-up properties relating to 2019 is equal to the sum of the municipal rate for 20…
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