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Showing 371–380 of 2313 articles for “Art. L 64 A · CGI Art. 205 A · CE 16 March 1990 n° 57219 · CE 15 October 1986 n° 44186 · CAA Paris 22 June 1995 · Cass. com. 18 October 1994 · Cass. com. 13 January 2009 n° 07-14.835”
I. - A royalty is levied, for the benefit of the communes, on each net tonne of the conceded product extracted by mine concessionaires, amodiataires and sous-amodiataires of mining concessions, by hol…
The tax is imposed in the name of the owners or usufructuaries and payable against them and their principal tenants (1). Civil or military civil servants and employees housed in buildings belonging to…
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 the event of a vacancy lasting more than three months, the tax may be discharged or reduced on the basis of a complaint submitted in accordance with the conditions laid down in such cases for prope…
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…
I. - The tax is established on the basis of the net income serving as the basis for the property tax, defined by Article 1388.The tax base for dwellings occupied by civil servants and civilian or mili…
I. - The tax applies to all properties subject to property tax on built properties or which are temporarily exempt from such tax, as well as to the housing of civil servants or civilian and military e…
Supplementary rolls may be drawn up on the basis of facts existing on 1 January of the year of taxation.
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…
The provisions laid down in this section in the event of a company leaving the group apply when a company in the group ceases to meet the conditions laid down for the application of the regime defined…
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