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Showing 121–130 of 62244 articles for “Art. L 151-1 et seq.”
An annual tax is introduced on electricity production facilities using mechanical wind energy located in inland waters, the territorial sea or the exclusive economic zone.The tax is paid by the operat…
I. - An additional tax to the property tax on non-built-up properties is introduced for the benefit of the municipalities and public establishments for inter-municipal cooperation with their own taxat…
The franchise agreement (number 150 in table 5) gives rise to the collection of a fee proportional to the total royalties, according to the following scale:Base rates Applicable rate 0 to €6,500 1.645…
The agreement specifies : 1° The nature of the project; 2° The length of the working week; 3° The characteristics of the position and the activity undertaken in relation to the needs to be met; 4° The…
As from 1 January 1980, the rental value of tangible fixed assets acquired as a result of contributions, demergers, mergers of companies or transfers of establishments carried out as from 1 January 19…
In the interval between two updates provided for by article 1518, property rental values, with the exception of those of properties assessed under the conditions provided for in article 1498, are incr…
Two-thirds of the rental values used to establish local taxes are taken into account for airports and for facilities designed to combat water and atmospheric pollution that are subject to exceptional…
Transfers and conveyances resulting from the execution of a trust agreement do not affect the rental value of the assets concerned.
I. - In the interval between two updates provided for in III, the rates defined in 2 of B of II of Article 1498 are updated by the tax authorities on the basis of changes in rents recorded in the decl…
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…
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