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Showing 3581–3590 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
For the calculation of the municipal or inter-municipal share of the development tax, if the construction or development project is carried out in sectors with different rates pursuant to articles 163…
I.-The rate of development tax set by a commune or a public establishment for inter-communal cooperation with its own tax status may not be less than 1% and may not exceed 5%. II.-The rate of developm…
I.-1° Unless there is a deliberation to the contrary, taken under the conditions provided for in VI of article 1639 A bis, a development tax, intended to provide for the expenses mentioned in articles…
…nal Agricultural Risk Management Fund, up to the ceiling provided for in I of Article 46 of Law No. 2011-1977 of 28 December 2011 on finance for 2012, are established, liquidated and recovered in acco…
The person liable for the development tax may obtain total or partial discharge, reduction or refund: 1° If the constructions are demolished by virtue of a decision of the civil judge; 2° In the event…
The person liable for the development tax declares, in accordance with the procedures defined by decree, the information required to establish the tax within ninety days of the date on which the tax b…
The development tax provided for in article 1635 quater A is controlled according to the procedures and under the guarantees and penalties provided for in matters of direct contributions.
In matters of assessment, claims relating to development tax are submitted, investigated and judged according to the rules applicable to local direct taxes.
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