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Showing 3521–3530 of 47047 articles for “Art. Cass. com. 7 February 1995 n° 318 · Cass. com. 17 November 1998 · Cass. com. 19 October 1999 · Cass. com. 11 January 2017 n° 15-22.382 · CA Versailles 19 January 2016 · Cass. com. 17 May 1994”
…updating, every three years, of the valuations resulting from the previous general revision; 3° The carrying out of revisions under the conditions laid down by law. II. - The rental values of the buil…
…required to submit declarations under conditions set by decree (1).The first paragraph is not applicable to persons liable for these taxes in respect of a property mentioned in I of article 1498.II.…
…of such agreement, by the departmental commission provided for in article 1651, are notified to the mayor by the tax administration. The mayor must, within five days of notification, have them posted…
…and property, in accordance with the rules laid down by the ministerial instruction of 31 December 1908.II. - For the purpose of calculating the rental value, nurseries operated on undeveloped land m…
…used in buildings belonging to the State, the départements, the commune or a public, scientific, educational or assistance establishment, and exempt from property tax on built properties, are taxable…
I. - Royalties relating to substances other than crude oil are allocated to the department in whose territory the concession is located. If the concession extends over several départements, the royalt…
Gambling houses are subject to a tax in the forms and according to the procedures determined in articles 1560 to 1566.
The tax rate for gaming houses is calculated by applying to the fraction of annual revenue the rate of: 10% for the fraction between €0 and €100,000; 30% for the portion in excess of €100,000 and up t…
…Industry, Energy and Technology shall determine the terms and conditions for applying articles 1587 and 1588.
Gambling house tax is calculated on gross receipts, including all duties and taxes, as for turnover taxes. These revenues are rounded to the nearest euro. The fraction of a euro equal to 0.50 is count…
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