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Showing 821–830 of 38704 articles for “Art. s. L. 145-15 &”
Gambling house operators must make a declaration to the customs and excise authorities twenty-four hours before the establishments open..
Gambling houses are subject to a tax in the forms and according to the procedures determined in articles 1560 to 1566.
In the event of a vacancy lasting more than three months, the tax may be discharged or reduced on the basis of a complaint submitted in accordance with the conditions laid down in such cases for prope…
…s to be fixed between the amount of the contributions relating to the various categories of buildings.
The tax rate for gaming houses is calculated by applying to the fraction of annual revenue the rate of: 10% for the fraction between €0 and €100,000; 30% for the portion in excess of €100,000 and up t…
A Conseil d'Etat decree issued after consulting the General Council for the Economy, Industry, Energy and Technology shall determine the terms and conditions for applying articles 1587 and 1588.
…at may not be less than twice the amount of the communal average rental value of residential premises.The average rental value is determined each year by dividing the total rental values of residentia…
…ter-municipal cooperation may decide to pay back part of the amount of the tax to the member communes.II. - The tax applies to sales made by individuals and companies and groupings subject to income t…
Supplementary rolls may be drawn up on the basis of facts existing on 1 January of the year of taxation.
…ling house tax is calculated on gross receipts, including all duties and taxes, as for turnover taxes. These revenues are rounded to the nearest euro. The fraction of a euro equal to 0.50 is counted a…
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