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Showing 1601–1610 of 54664 articles for “Art. Loi 2012-958 of 16 Aug. 2012”
I.-1° Unless there is a deliberation to the contrary, taken under the conditions provided for in VI of article 1639 A bis, a development tax, intended to provide for the expenses mentioned in articles…
The development tax base is made up of: 1° The product of the surface area of the building by the value per square metre of this surface area, set at a flat rate of €885 for municipalities outside the…
…n 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 of a natural disaster, where the premises have bee…
…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 liable for advance payments of development…
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.
I. - At the request of the taxpayer made within the legal period for lodging a claim provided for the business property tax, the territorial economic contribution of each business is capped according…
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…
…tax: 1° Buildings and developments intended for use by a public service or public utility, the list of which is set by decree in the Conseil d'Etat. The benefit of the exemption is subject to the cond…
…nd construction, reconstruction 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…
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