Article 1640
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…
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Showing 481–490 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 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…
A decree in the Council of State sets the date and conditions under which the provisions relating to property tax on built-up properties, property tax on non-built-up properties and council tax on sec…
Sums to be collected by the State under Article 1641 are added to the proceeds of direct taxes to be paid to local authorities and other bodies.
I. - A. - In return for the costs of tax relief and non-assessments that it assumes, the State collects 2% of the amount of the following taxes:a) Property tax on built-up properties;b) Property tax o…
I. - To cover the costs of tax assessment and collection, the State shall make a levy on the amount:a. (Repealed);b. Duties, taxes, fees and other charges referred to in II of Article 1635 ter.The rat…
1. The assessment bases for direct taxes are rounded to the nearest euro; the fraction of a euro equal to 0.50 is counted as 1.The bases for property tax and council tax on second homes and other furn…
1. The withholding tax provided for in 1° of 2 of Article 204 A is made by the debtor upon payment of the sums and benefits referred to in Article 204 F.Where the debtor of the withholding tax is not…
1. Corporation tax gives rise to the payment, to the competent public accountant, of quarterly instalments determined on the basis of the results of the last closed financial year. The total amount of…
Direct taxes and assimilated taxes are collected by virtue of either rolls made enforceable by order of the director general of public finance or the prefect, or notices of assessment.For the applicat…
1. The withholding tax provided for in 1 of Article 119 bis shall be paid by the person making the distribution, who shall be responsible for withholding the amount from the sums paid to the beneficia…
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