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Showing 601–610 of 2313 articles for “Art. L 1224-1 · CGI Art. 1961”
I.-The flat-rate tax referred to in Article 1635-0 quinquies applies to geothermal electricity production facilities whose installed electrical capacity within the meaning of Articles L. 311-1 et seq.…
I. - The municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a general resolution adopted under the conditions defined in l'article 1639 A…
Subject to II, III IV and VI of article 1478, the reference period used to determine the business property tax base is the penultimate year preceding the year of taxation or the last twelve-month fina…
The rental value of fixed assets acquired as a result of contributions, demergers or mergers of companies carried out before 1976 may not be less than two-thirds of that used to establish the property…
I.-For each commune, for the establishment of the tax base for property tax on built-up properties, the rate of rental value allowances mentioned in articles 1518 A and 1518 A quater is equal to the r…
An annual flat-rate tax is introduced on pylons supporting power lines with a voltage of at least 200 kilovolts. In 2023, the amount of this flat-rate tax is set at €2,800 for pylons supporting power…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to nuclear or fossil-fired electricity generation facilities whose installed electrical capacity within the meaning of Articles L.…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to electrical transformers under the public electricity transmission and distribution networks within the meaning of the Energy Cod…
I. - The exemption from property tax on built-up properties and from the business property tax provided for in articles 1383 A and 1464 B is subject to a decision by the deliberating body of the local…
I.-Communes or their public establishments for inter-communal cooperation with their own tax status may, by a deliberation of general scope taken under the conditions defined in Article 1639 A bis, ex…
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