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Showing 141–150 of 21202 articles for “Art. Cass. soc. 15 December 2010”
I. - Subject to article 1518 F, taxpayers may lodge a claim against the valuation attributed to the built properties they own or have the disposal of, within the time limit and in the forms provided f…
…ctors likely to modify the method of determining the rental value pursuant to articles 1499-00 A or 1500. The same applies to changes in the physical characteristics or environment.The communes and th…
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…
…no. 45-609 of 10 April 1945 relating to preliminary reconstruction work. The provisions of articles 1502 and 1508 and of Article L. 175 of the Book of Tax Procedures shall apply to them. (1) See Annex…
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 house operators must make a declaration to the customs and excise authorities twenty-four hours before the establishments open..
…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…
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