Article R6523-2-16
The provisions of articles R. 6523-2-10 to R. 6523-2-14 are applicable, under article L. 6523-1-3, to this sub-section.
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Showing 2281–2290 of 68975 articles for “Art. s. L 123-16 and L 123-16-1 · Art. D 230-1”
The provisions of articles R. 6523-2-10 to R. 6523-2-14 are applicable, under article L. 6523-1-3, to this sub-section.
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.
…they are not taken into account for the assessment of income in the various categories, the sums paid by a taxpayer domiciled in France within the meaning of article 4 B for:a) The employment of an em…
I. - Deliberations taken with regard to business property tax by a public establishment of inter-communal cooperation prior to the date of the decision placing it under the tax regime of article 1609…
Public establishments for inter-communal cooperation with their own tax status with jurisdiction over a local town planning plan or a land use plan and the communes may, by a decision taken under the…
I.-A 50% allowance is applied to the values mentioned in 1° of Article 1635 quater H for: 1° Residential and accommodation premises and their annexes mentioned in Articles 278 sexies and 296 ter and,…
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…
For the calculation of the municipal or inter-municipal share of the development tax, if the construction or development project is carried out in sectors with different rates pursuant to articles 163…
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…
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