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Showing 461–470 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.-The communes in whose territory mineral water springs are located may institute, for their own benefit, a contribution on these waters.The deliberation instituting the contribution or modifying its…
1. Is levied, for the benefit of municipalities with more than 5,000 inhabitants, as well as those with a smaller population classified as tourist resorts within the meaning of the sub-section 2 of se…
Gambling house tax is calculated on gross receipts, including all duties and taxes, as for turnover taxes. These revenues are rounded to the nearest euro. The fraction of a euro equal to 0.50 is count…
The proceeds of the tax referred to in articles 1559 et 1560 is allocated to the communes in whose territory the gaming houses have their establishments. It is paid monthly, after deduction of a 5% de…
I. - The départements shall collect:1° (Repealed);2° La redevance des mines, prévues à article 1587 ;3° La part de la fraction de la composante de l'imposition forfaitaire sur les entreprises de résea…
There shall be levied for the benefit of the départements an additional tax on registration duties or land registration tax payable on transfers for valuable consideration: 1° of immovable property or…
I. - All real estate, whether built or unbuilt, must be taxed in the commune in which it is located.II. - However, for the basis of assessment of property tax on built properties, the rental value of…
Income from housing let to their members by non-trading property companies for progressive home ownership operating in accordance with articles L. 443-6-2 to L. 443-6-13 of the construction and housin…
The bonus allocated at the time of the liquidation of a company to the holders of company rights in addition to their contribution is included, where applicable, in the income tax bases only up to the…
When a taxpayer previously domiciled abroad transfers his domicile to France, the income whose taxation is entailed by the establishment of domicile in France is only counted from the day of that esta…
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