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Showing 31–40 of 44453 articles for “Art. n° 08-13185 · CA Paris 2 June 2000”
…ration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local town planning plan or by another town planning document in…
A levy of 5.1% is charged on the gross proceeds of lottery games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the…
The rate of the municipal or inter-municipal share of the development tax may be increased by up to 20% in certain sectors by a reasoned decision taken under the conditions provided for in II of artic…
…operation mentioned in I of article 1379-0 bis are substituted for the member communes for the application of the provisions relating to the business property tax and the business value added tax and…
I. - A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter…
…an animal slaughtered in a slaughterhouse pays a slaughter health fee to the State. However, in the case of contract slaughter, the fee is paid by the third-party slaughterer on behalf of the owner. T…
…axes not paid as a result thereof together with the late payment interest provided for in article 1727, deducted from the date on which these taxes should have been paid.As an exception to the above p…
The tax credit defined in article 244 quater O is deducted from the income tax payable by the taxpayer in respect of the year during which the expenses defined in the same article were incurred. If th…
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…te the differences in the rates of council tax on second homes and other furnished premises not allocated to the principal dwelling between all the member communes.
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