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Showing 6021–6030 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
…anies mentioned in b of 4° of III of Article 44 quaterdecies.The rate of this allowance is equal to 100% of the net taxable base for the cotisation foncière des entreprises.IV. - The deliberation refe…
Sont exonérés de la cotisation foncière des entreprises : 1° (Abrogated) ; 2° Les organismes d'habitations à loyer modéré mentionnés à l'article L. 411-2 of the French Construction and Housing Code, t…
…population is less than 3,500; 2° The municipality does not belong to an urban area with more than 10,000 jobs; 3° The municipality includes a number of establishments carrying out a commercial activ…
…declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty. Outside regional aid areas, the benefit of the exemption is subject to co…
Gambling house operators must make a declaration to the customs and excise authorities twenty-four hours before the establishments open..
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.
Gambling 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…
…to land registration tax or registration duties at the rates provided for in articles 683 bis and 810; 2° of tangible movables sold publicly in the department; 3° of ministerial offices having their…
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