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Showing 641–650 of 2313 articles for “Art. R 144-1 · CGI Art. 1684”
The deliberations are notified to the tax authorities under the conditions provided for in article 1639 A. Decisions take effect on 1st June. In the absence of a vote or in the event of non-compliance…
The tax on gaming houses is established, collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.
I. - Natural or legal persons as well as unincorporated companies and trustees for their activity carried out under a trust agreement who carry out an activity under the conditions set out in articles…
I. - The municipalities and their public establishments for inter-municipal cooperation may institute, under the conditions provided for in 1 of II of article 1639 A bis, an incentive portion of the t…
I. - Communes that exercise, pursuant to I bis of article L. 211-7 of the Environment Code, the competence of aquatic environment management and flood prevention may, by a deliberation taken under the…
I. - The rate applied to the added value mentioned in 1 of II of Article 1586 ter is calculated as follows:a) For companies with a turnover of less than €500,000, the rate is zero;b) For companies wit…
Municipalities may, by a resolution passed under the conditions provided for in Article 1639 A bis, to exempt from additional tax on registration duties or land registration tax transfers, other than…
I. - For all companies, with the exception of those referred to in IIa to VI:1. Turnover is equal to the sum of:- sales of manufactured products, services and goods;- royalties for concessions, patent…
The regions collect:1° The component of the flat-rate tax on network companies relating to rolling stock used on the national rail network for passenger transport operations, provided for in Article 1…
In French Guiana and the Department of Mayotte, a special equipment tax is introduced for the benefit of public establishments created pursuant to Article L. 321-36-1 of the town planning code.This ta…
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