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Showing 16011610 of 4074 articles for Art. no 16-26395

French General Tax CodeIn force
Subsection 9: Audits and complaints

Article 1635 quater S

…ction applies, at the taxpayer's request, to the total amount of tax for which the last payment has not fallen due by the date of the disaster. The taxpayer must prove that the compensation paid for d…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: General provisions

Article 1636 B septies

I. - The rates of property tax and council tax on second homes and other furnished premises not allocated to the principal dwelling voted by a municipality may not exceed two and a half times the aver…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: General provisions

Article 1636 B undecies

…a regional waste prevention and management plan is located may also define a zone, with a radius of no more than one kilometre, on which they vote a different rate; in this case, the municipality or p…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 8: Reporting obligations

Article 1635 quater P

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1639 A bis

…t be taken before 1st October in order to be applicable the following year. They are subject to the notification provided for in Article 1639 A no later than fifteen days after the deadline set for th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1639 A ter

…munal cooperation prior to the date of the decision placing it under the tax regime of article 1609 nonies C remain applicable as long as they are not revoked or amended.Deliberations made with regard…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 10: Payment of the tax

Article 1635 quater T

The development tax and, where applicable, its instalments are paid to the beneficiary local authorities and public establishments for inter-municipal cooperation in accordance with procedures specifi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: General provisions

Article 1636 B decies

…s that are members of a public establishment for inter-communal cooperation subject to article 1609 nonies C vote on the rate of council tax on second homes and other furnished premises not assigned t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 9: Audits and complaints

Article 1635 quater Q

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.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section II: Special provisions

Article 1638-0 bis

…additional taxation, unless the Community Council opts for the system provided for in Article 1609 nonies C, acting by a simple majority of its members, adopted no later than 15 January of the year i…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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