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Showing 62616270 of 14294 articles for Art. BOI-RFPI-BASE-20-20 n° 10

French General Tax CodeIn force
C: Tax on offshore wind turbines

Article 1519 B

An annual tax is introduced on electricity production facilities using mechanical wind energy located in inland waters, the territorial sea or the exclusive economic zone.The tax is paid by the operat…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Local mining tax

Article 1519

…of gold contained for gold ores;- €357.20 per quintal of uranium contained for uranium ores;- €164.10 per tonne of tungsten oxide (WO3) contained for tungsten ores ;- €298.20 per quintal of silver co…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Tax on offshore wind turbines

Article 1519 C

…is distributed as follows: 15% to the Comité national des pêches maritimes et des élevages marins, 10% to the comités régionaux des pêches maritimes et des élevages marins within whose jurisdiction t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Flat-rate tax on network companies

Article 1519 F

…power within the meaning of Articles L. 311-1 et seq of the Energy Code is greater than or equal to 100 kilowatts.The tax mentioned in this I is not due in respect of power plants operated for its own…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Household waste collection tax

Article 1523

…he same applies to the occupants of temporary buildings erected pursuant to Ordinance no. 45-609 of 10 April 1945 relating to preliminary reconstruction work. The provisions of articles 1502 and 1508…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Additional tax on undeveloped property

Article 1519 I

…e sum of the departmental and regional rates of property tax on undeveloped properties applied in 2010 on the territory of the public establishment for inter-communal cooperation or the commune, multi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Household waste collection tax

Article 1522 bis

…iberation taken under the conditions provided for in article 1639 A, so that its revenue is between 10% and 45% of the total revenue from the tax. The amounts of these tariffs may vary according to th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Household waste collection tax

Article 1520

I. - Municipalities that provide at least household waste collection may institute a tax intended to provide for the expenses of the household waste collection and treatment service and the waste ment…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Household waste collection tax

Article 1524

In the event of a vacancy lasting more than three months, the tax may be discharged or reduced on the basis of a complaint submitted in accordance with the conditions laid down in such cases for prope…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Tax on commercial wasteland

Article 1530

…is for the property tax on built-up properties defined by article 1388. V. - The tax rate is set at 10% for the first year of taxation, 15% for the second year and 20% from the third year onwards. By…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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