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Showing 6271–6280 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
In communes with a total population not exceeding 5,000 inhabitants, the deliberations of the municipal councils relating to the tax for the removal of household waste may provide that the total reven…
I. - The tax is established on the basis of the net income serving as the basis for the property tax, defined by Article 1388.The tax base for dwellings occupied by civil servants and civilian or mili…
I. - The tax applies to all properties subject to property tax on built properties or which are temporarily exempt from such tax, as well as to the housing of civil servants or civilian and military e…
Supplementary rolls may be drawn up on the basis of facts existing on 1 January of the year of taxation.
The regions collect:1° The component of the flat-rate tax on network companies relating to rolling stock used on the national rail network for passenger transport operations, provided for in Article 1…
I. - 1. Subject to the provisions of Articles 1636 B septies and 1636 B decies municipal councils and the deliberative bodies of inter-municipal cooperation bodies with their own tax system vote each…
I. - (Repealed)II.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…
I. - The rates of property tax and council tax on second homes and other furnished premises not allocated to the principal dwelling voted by a municipality may not exceed two and a half times the aver…
…ic establishment for inter-communal cooperation collects the tax for those that comply with the loi n° 99-586 du 12 juillet 1999 relative au renforcement et à la simplification de la coopération inter…
I. - For the calculation of business property tax assessments for 2010, the municipalities and public establishments for inter-municipal cooperation with their own tax status vote a relay rate, under…
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