Article 1638
I. - In the event of the creation of a new commune, different tax rates, with regard to each of the taxes levied pursuant to 1° to 4° of I of Article 1379, may be applied, depending on the territory o…
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Showing 8181–8190 of 51062 articles for “Art. II-6°”
I. - In the event of the creation of a new commune, different tax rates, with regard to each of the taxes levied pursuant to 1° to 4° of I of Article 1379, may be applied, depending on the territory o…
I. - In the event of the voluntary attachment of a commune to a public establishment for intercommunal cooperation subject to Article 1609 nonies C or following a transformation under the conditions p…
I. - In the event of the withdrawal of a commune under the conditions provided for in articles L. 5214-26 and L. 5216-11 of the General Local Authorities Code, the public inter-municipal cooperation b…
I. - Deliberations taken with regard to business property tax by a public establishment of inter-communal cooperation prior to the date of the decision placing it under the tax regime of article 1609…
I. - Subject to the provisions of Article 1639 A bis, local authorities and competent bodies shall notify the tax departments, before 15 April each year, of decisions relating either to the rates or t…
I. - For the application of the second paragraph of I of Article 1640 B, the reference communal and inter-communal rates are defined as follows:1. For communes that are not members in 2010 of a public…
I. - The new municipality or, by concerted deliberations of principle taken before 1st October of the year preceding that of its creation, the municipalities and, where applicable, the public establis…
The rates of the additional taxes levied for the benefit of the public establishments mentioned in articles L. 321-1 and L. 324-1 of the town planning code are, subject to Article 1636 B octies and th…
I. - In the event of a merger of public establishments for intercommunal cooperation with additional own taxation, carried out under the conditions provided for by article L. 5211-41-3 of the General…
The decree for the splitting of communes issued by the State representative in the department only produces its effects for tax purposes from the following year if it is issued before 1st October of t…
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