French General Tax CodeIn force
1°: Scope of application.
Article 1559
…ing houses are subject to a tax in the forms and according to the procedures determined in articles 1560 to 1566.
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Showing 271–280 of 20900 articles for “Art. Cass. soc. – 15 July 1999 – no. 97-21146”
…ing houses are subject to a tax in the forms and according to the procedures determined in articles 1560 to 1566.
I. - Municipalities that provide at least household waste collection may institute a tax intended to provide for the expenses of the household waste collection and treatment service and the waste ment…
In communes with a total population not exceeding 5,000 inhabitants, the deliberations of the municipal councils relating to the tax for the removal of household waste may provide that the total reven…
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…
…omy, Industry, Energy and Technology shall determine the terms and conditions for applying articles 1587 and 1588.
…for dwellings occupied by civil servants and civilian or military employees referred to in article 1523 is equal to their rental value determined under the conditions provided for in article 1494 and…
…ies and groupings subject to income tax on the capital gain under the conditions set out in article 150 U, and by taxpayers who are not fiscally domiciled in France subject to income tax, subject to t…
Supplementary rolls may be drawn up on the basis of facts existing on 1 January of the year of taxation.
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…
I. - The départements shall collect:1° (Repealed);2° La redevance des mines, prévues à article 1587 ;3° La part de la fraction de la composante de l'imposition forfaitaire sur les entreprises de résea…
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