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Showing 3091–3100 of 52884 articles for “Art. n° 16-10.271 FS-PBI — RJDA 1/18 n° 79”
The flat-rate value of installations and facilities is set as follows: 1° For pitches for tents, caravans and mobile leisure homes, €3,000 per pitch; 2° For pitches for light leisure dwellings, €10,00…
I.-The rate of development tax set by a commune or a public establishment for inter-communal cooperation with its own tax status may not be less than 1% and may not exceed 5%. II.-The rate of developm…
…However, the public establishments for intercommunal cooperation mentioned in 1 of IX of Article 1379-0 bis are substituted for the communes mentioned in the first paragraph of this 1° for the introd…
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…
The person liable for the development tax may obtain 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…
The person liable for the development tax declares, in accordance with the procedures defined by decree, the information required to establish the tax within ninety days of the date on which the tax b…
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.-The persons considered to be liable by the College of Experts or the insurers who guarantee the civil or administrative liability of these persons shall make an offer of compensation to the victim…
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…
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