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Showing 6251–6260 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
…an farming or forestry does not exceed 50% of the turnover from farming and forestry activities or €100,000. These amounts are assessed inclusive of reimbursements of expenses and inclusive of tax.The…
The following are exempt from property tax on undeveloped properties:1° National roads, departmental roads, communal roads, including public squares used for fairs and markets, as well as the roads of…
In the event of the disappearance of a non-built property as a result of an extraordinary event, the taxpayer is granted a reduction in the property tax from the first day of the month following the d…
I.-The flat-rate tax referred to in Article 1635-0 quinquies applies to geothermal electricity production facilities whose installed electrical capacity within the meaning of Articles L. 311-1 et seq.…
An annual flat-rate tax is introduced on pylons supporting power lines with a voltage of at least 200 kilovolts. In 2023, the amount of this flat-rate tax is set at €2,800 for pylons supporting power…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to nuclear or fossil-fired electricity generation facilities whose installed electrical capacity within the meaning of Articles L.…
…to electrification mentioned in article 1451 are exempt from the tax mentioned in I in respect of 2010.III. - The amount of the tax is set on the basis of the voltage upstream of the transformers on 1…
…power within the meaning of articles L. 311-1 et seq of the Energy Code is greater than or equal to 100 kilowatts.II. - The flat-rate tax is payable each year by the operator of the electricity produc…
…43 of the French Post and Electronic Communications Code, the amount of the flat-rate tax is set at 10% of the amount mentioned in the first sentence of this paragraph. These amounts are reduced by 75…
…set at:- €638,998 per liquefied natural gas facility with a storage capacity less than or equal to 100,000 cubic metres and for which the usage tariffs are set pursuant to Articles L. 452-1 to L. 452…
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