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Showing 681–690 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”
The taxes mentioned in this part and levied for the benefit of local authorities and various bodies, are not applicable on the continental shelf or in the exclusive economic zone, with the exception o…
I.-1. For the application of article 1636 B sexies, the municipal reference rate for property tax on built-up properties for 2021 is equal to the sum of the municipal and departmental rates applied in…
For the application of 1 of I of Article 1636 B sexies to the City of Paris, the reference rate of property tax on built-up properties relating to 2019 is equal to the sum of the municipal rate for 20…
For the application of articles 1609 nonies C, 1636 B sexies, 1636 B decies, 1638-0 bis, 1638 and 1638 quater to communes and public establishments for inter-communal cooperation with their own tax sy…
I. - 1. Those liable for the business property tax are subject to a minimum tax established at the location of their main establishment; this tax is established from a base, the amount of which is set…
For the application of 1 of I of article 1636 B sexies to communes located on the territory of the Greater Paris metropolis that were members on 1 January 2015 of a public establishment for inter-comm…
Any natural or legal person who habitually engages in the retail purchase of ferrous and non-ferrous metals is required to submit, before 31 January each year, to the departmental directorate of publi…
Municipalities that were not members of a public inter-municipal cooperation establishment with its own tax status on 1 January 2011 and that join a public inter-municipal cooperation establishment wi…
Taxpayers whose business property tax assessment bases decrease benefit, at their request, from a rebate corresponding to the difference between the bases of the penultimate year and those of the last…
I. - The insurance undertakings, provident institutions and unions mentioned in I of Article L. 132-9-3 of the Insurance Code, as well as the mutual insurers or unions mentioned in Article L. 223-10-2…
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