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Showing 3681–3690 of 9873 articles for “Art. BOI-RFPI-BASE-30-20 n° 260”
As long as the cadastral transfer has not been made, the former owner continues to be taxed on the roll, and he or his natural heirs may be compelled to pay the property tax, except for their recourse…
The decisions of the tax administration and the judgments of the administrative courts pronouncing the rebates or taxes provided for by article 1404 have effect, both for the year they relate to and f…
I. - Special valuation procedures may be laid down by decree in the Conseil d'Etat for categories of premises, establishments or installations of an industrial or commercial nature, where there are pr…
I.-Where the assessment rates referred to in article 1510 have not been set by the departmental commission provided for in article 1651, the mayor, duly authorised by the municipal council, is entitle…
As from 1 January 1980, the rental value of tangible fixed assets acquired as a result of contributions, demergers, mergers of companies or transfers of establishments carried out as from 1 January 19…
I.-For the application of articles 1498 and 1499 in ports, with the exception of marinas, the rental value of quays and open spaces relating to these quays, assigned to loading, unloading, transhipmen…
The assessment rates decided either by the tax department in agreement with the communal commission or, in the absence of such agreement, by the departmental commission provided for in article 1651, a…
A special equipment tax is instituted for the benefit of the local public body Société Grand Projet du Sud-Ouest created in Article 1 of Ordinance no. 2022-307 of 2 March 2022 relating to the Société…
The committee of a syndicat de communes may decide, under the conditions provided for in article L. 5212-20 du code général des collectivités territoriales, to levy the taxes mentioned in 1° to 4° of…
An additional tax on business property tax is levied for the benefit of CMA France and the chambers of trade mentioned in article 1 of law no. 48-977 of 16 June 1948 relating to the tax for chamber of…
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