Article L1615-6
I.-Until 31 December 2001, allocations from the Value Added Tax Compensation Fund are determined by applying a flat-rate compensation rate of 16.176% to actual investment expenditure, as defined by de…
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Showing 5921–5930 of 62746 articles for “Art. V-a”
I.-Until 31 December 2001, allocations from the Value Added Tax Compensation Fund are determined by applying a flat-rate compensation rate of 16.176% to actual investment expenditure, as defined by de…
I.-The allocations made each year by law from the resources of the Local Authorities' Value Added Tax Compensation Fund are intended to compensate for the value added tax paid by local authorities and…
Resources intended for the Fonds de compensation pour la taxe sur la valeur ajoutée, referred to in Article L. 1615-1, are distributed among the regions, départements, communes, the Lyon metropolitan…
When a territorial authority, a public establishment or a grouping has obtained the benefit of the Value Added Tax Compensation Fund in respect of a capital asset and this asset is used for the purpos…
When a local authority, public establishment or grouping uses a capital asset for the purposes of an activity that ceases to be subject to value added tax, it may obtain a payment from the Value Added…
Specific State subsidies calculated on a pre-tax amount are not deducted from actual investment expenditure taken into account for the calculation of allocations from the Value Added Tax Compensation…
The seventh and eighth paragraphs of Article L. 1615-2, the second paragraph of Article L. 1615-3, Articles L. 1615-7, L. 1615-10, L. 1615-11 and L. 1615-12 as well as the fourth paragraph of I of Art…
Subject to the provisions of article L. 1615-7, the financing of a public facility intended to be incorporated into the assets of a local authority or grouping, under the conditions set out in article…
Fixed assets transferred to a third party that is not one of the local authorities or establishments benefiting from the Value Added Tax Compensation Fund do not give rise to an allocation from the fu…
The procedures for the reimbursement of allocations from the Value Added Tax Compensation Fund by local authorities or establishments benefiting from the said fund are defined by decree in the Conseil…
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