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Showing 4111–4120 of 57397 articles for “Art. L. 611-4 to L. 611-16”
The person liable for the development tax is the person who is the beneficiary of the authorisation mentioned in article 1635 quater B on the date on which it is due or, in the event of construction w…
The development tax is payable, depending on the case: 1° On the date of completion of the taxable operations. This date means the date of definitive completion of the operations within the meaning of…
…onstruction and extension projects for buildings, installations or developments of any kind subject to an authorisation system under the town planning code give rise to payment of the development tax…
I.-The rate of development tax set by a commune or a public establishment for inter-communal cooperation with its own tax status may not be less than 1% and may not exceed 5%. II.-The rate of developm…
…h National Institute for Statistics and Economic Studies. Where applicable, values are rounded down to the nearest euro; > The value of fittings and fixtures and fittings is calculated on a per square…
The person liable for the development tax may obtain total or partial discharge, reduction or refund: 1° If the constructions are demolished by virtue of a decision of the civil judge; 2° In the event…
…lopment tax declares, in accordance with the procedures defined by decree, the information required to establish the tax within ninety days of the date on which the tax becomes payable. The person lia…
The development tax and, where applicable, its instalments are paid to the beneficiary local authorities and public establishments for inter-municipal cooperation in accordance with procedures specifi…
The development tax provided for in article 1635 quater A is controlled according to the procedures and under the guarantees and penalties provided for in matters of direct contributions.
In matters of assessment, claims relating to development tax are submitted, investigated and judged according to the rules applicable to local direct taxes.
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