Article 1518 quater
…ed in respect of 2020 pursuant to Article 1518 A quinquies in the wording applicable on 1 January 2021. III.-I and II cease to apply, for an allowance, as soon as the municipality deliberates to modif…
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Showing 2051–2060 of 22567 articles for “Art. Cass. com. – 21 June 2017 – no. 15-29.127”
…ed in respect of 2020 pursuant to Article 1518 A quinquies in the wording applicable on 1 January 2021. III.-I and II cease to apply, for an allowance, as soon as the municipality deliberates to modif…
An annual flat-rate tax is introduced on pylons supporting power lines with a voltage of at least 200 kilovolts. In 2023, the amount of this flat-rate tax is set at €2,800 for pylons supporting power…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to nuclear or fossil-fired electricity generation facilities whose installed electrical capacity within the meaning of Articles L.…
Two-thirds of the rental values used to establish local taxes are taken into account for airports and for facilities designed to combat water and atmospheric pollution that are subject to exceptional…
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…
…underground natural gas storage site whose capacities are subject to the provisions of articles L. 421-3-1 à L. 421-12 et L. 421-14 of the aforementioned code;- €582 per kilometre of natural gas trans…
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…
Transfers and conveyances resulting from the execution of a trust agreement do not affect the rental value of the assets concerned.
Decisions taken pursuant to articles 1504 and 1518 ter cannot be contested in a dispute relating to the rental value of a built-up property.
For the determination of the rental value of industrial fixed assets whose ownership is, pursuant to the loi n° 2014-872 du 4 août 2014 portant réforme ferroviaire, transférée à la SNCF ou à SNCF Rése…
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