Article L1615-5
…value added tax paid on their investment expenditure by the Value Added Tax Compensation Fund are entered in the investment section of the budget of the beneficiary local authority, establishment or b…
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Showing 2621–2630 of 58561 articles for “Art. VI and VI ter”
…value added tax paid on their investment expenditure by the Value Added Tax Compensation Fund are entered in the investment section of the budget of the beneficiary local authority, establishment or b…
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…
…Tax Compensation Fund are intended to compensate for the value added tax paid by local authorities and their groupings on their investment expenditure as well as on their expenditure for: 1° Maintena…
…ns, départements, communes, the Lyon metropolitan area, their groupings, their régies, departmental and territorial fire and rescue services, communal social action centres, school funds, the Centre n…
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…
…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 Tax…
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…
…ne of the local authorities or establishments benefiting from the Value Added Tax Compensation Fund and carrying out an activity that does not entitle it to deduct the value added tax that has encumbe…
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