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Showing 3501–3510 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
…cluded in the area of competence of a community development syndicate created in application of loi n° 70-610 du 10 juillet 1970, may decide, by a deliberation taken before 1 July 1986, that all resid…
A special annual additional tax is introduced for the benefit of the Ile-de-France region.The proceeds of this tax are decided, before 31 December each year, for the following year, up to a ceiling of…
The Ile-de-France region may collect the development tax under the conditions provided for in 2° of I of article 1635 quater A.
By way of derogation from II of Article 1600, the tax due by company directors benefiting from the scheme provided for in Article L. 613-7 of the Social Security Code is calculated by applying a rate…
I.-The tax for chamber expenses is made up of two contributions: an additional tax on the business property tax (cotisation foncière des entreprises) and an additional tax on the business value added…
I.-An annual tax on parking areas is levied within the territorial limits of the Ile-de-France region.II. - The tax is payable by the owner, usufructuary, lessee under a construction lease, emphyteuti…
It is levied for the benefit of the guarantee fund for agricultural disasters in the overseas departments instituted by article L. 371-6 of the rural and maritime fishing code, an additional contribut…
I.-The chargeable event for the tax is, depending on the case: 1° The date of issue of the initial building or development consent; 2° The date on which the initial tacit planning permission came into…
I. - To cover the costs of tax assessment and collection, the State shall make a levy on the amount:a. (Repealed);b. Duties, taxes, fees and other charges referred to in II of Article 1635 ter.The rat…
…es and former employees within the framework of company mutual funds governed by Chapter III of loi n° 88-1201 du 23 décembre 1988relative aux organismes de placement collectif en valeurs mobilières e…
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