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Showing 3281–3290 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
I. - The flat-rate tax referred to in Article 1635-0 quinquies applies to liquefied natural gas installations, underground natural gas storage facilities, natural gas transmission pipelines, compresso…
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…
…from deposits located beyond 1 nautical mile of the baselines defined in Article 2 of Ordinance no. 2016-1687 of 8 December 2016 on maritime areas under the sovereignty or jurisdiction of the French R…
With the exception of the levy mentioned in XIX of article 1647 made for the benefit of the State, the product of the tax on electricity production installations using mechanical wind energy at sea me…
…e level applicable to hydroelectric power stations, for power stations commissioned after 1 January 2021. The date of commissioning means the date of the first connection to the electricity grid.III.…
The tax is imposed in the name of the owners or usufructuaries and payable against them and their principal tenants (1). Civil or military civil servants and employees housed in buildings belonging to…
…the 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, mul…
I. - The municipalities and their public establishments for inter-municipal cooperation may institute, under the conditions provided for in 1 of II of article 1639 A bis, an incentive portion of the t…
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…
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…
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