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Showing 1–10 of 17413 articles for “Art. n° 16-23.120 et n° 16-10.583”
I. - A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local t…
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…
…g of tax benefits provided for by law is subject are issued by the Minister responsible for the budget. Unless there is an express provision to the contrary, any application for approval to which the…
…of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the development tax pays: 1° A first advance payment equal to 50% of th…
…f the new constructions built in these sectors makes it necessary to carry out substantial road or network works, restructuring or urban renewal in order to make the areas concerned more attractive an…
…municipalities for the collection of:1. Of the proceeds of the components of the flat-rate tax on network companies relating to:a) Electricity production facilities using mechanical wind energy and e…
…ax does not apply to capital gains realised on the disposal of building land or rights relating thereto.II. - The tax is based on the taxable amount of the capital gains determined under the condition…
Open the article to read the full text in English.
…o-thirds of the population, to totally or partially maintain the rate differences existing in 1979 between the grouped communes for the council tax on secondary residences and other furnished premises…
…ect shall result in the withdrawal of the approval, the forfeiture of the tax benefits attached thereto and the liability for the taxes not paid as a result thereof together with the late payment inte…
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