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Showing 3801–3810 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
The representative of the administration and the local direct tax commission proceed with the valuation of the built properties mentioned in I of article 1496 and articles 1497 and 1501. After harmoni…
I. - The rental value of undeveloped properties established on the basis of the income from these properties results from the rates set by nature of crop and property, in accordance with the rules lai…
…icipal cooperation of which they are members.A compter des impositions établies au titre de l'année 2021, le produit réparti, en 2020, entre les personnes assujetties à la taxe foncière sur les propri…
…y paid by the transferor and as stipulated in the deed of transfer, increased by an amount equal to 200% of this price.III. - The tax is based on an amount equal to the sale price of the land defined…
…ry of small and medium-sized enterprises as defined by Annex 1 to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in appl…
The rules governing the basis of assessment, rates, liquidation and collection of the contribution to supply the guarantee fund for compulsory non-life insurance for those responsible for uninsured ac…
The person liable for the development tax is the person who is the beneficiary of the authorisation mentioned in article 1635 quater B on the date on which it is due or, in the event of construction w…
…ing Code; 2° For other constructions, subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning…
The development tax is payable, depending on the case: 1° On the date of completion of the taxable operations. This date means the date of definitive completion of the operations within the meaning of…
Development projects and construction, reconstruction and extension projects for buildings, installations or developments of any kind subject to an authorisation system under the town planning code gi…
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