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Showing 4961–4970 of 46349 articles for “Art. D. 146-2”
I. - The flat-rate tax referred to in Article 1635-0 quinquies applies to land-based electricity production facilities using mechanical wind energy and electricity production facilities using hydrauli…
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…
Unless there are special provisions, the rate of land registration tax or registration duty provided for in article 683 is set at 3.80%.It may be modified by the departmental councils without such mod…
It is instituted, for the benefit of the agency for the development of urban spaces in the area known as the cinquante pas géométriques in Martinique created in application of the loi n° 96-1241 du 30…
Les prélèvements mentionnés aux articles 1609 novovicies et 1609 tricies are collected and controlled according to the same procedures and subject to the same penalties, guarantees, securities and pri…
Municipalities that were not members of a public inter-municipal cooperation establishment with its own tax status on 1 January 2011 and that join a public inter-municipal cooperation establishment wi…
I. - In the departments of Guadeloupe, French Guiana, Martinique, Mayotte and Reunion, a parcel-based land register is established and maintained at the State's expense, to be used as a basis for the…
In addition to the chairman, the commission includes four representatives of the taxpayers appointed by the chambers of agriculture with jurisdiction in the administrative court and three representati…
The payment of duties, taxes, contributions or levies mentioned in articles 568,1559 and 1613 bis of this code and in article L. 245-7 of the Social Security Code, the total due amount of which exceed…
I. - Failure to submit accounts in accordance with the procedures set out in I of article L. 47 A of the Book of Tax Procedures entails the application of a fine equal to €5,000 or, in the event of re…
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