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Showing 161170 of 1893 articles for Art. 33 quater

French General Tax CodeIn force
Subsection 5: Chargeability of the tax

Article 1635 quater G

The development tax is payable, depending on the case: 1° On the date of completion of the taxable operations. This date means the date of definitive completion of the operations within the meaning of…

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

Article 1635 quater M

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…

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

Article 1635 quater A

…rticle 1639 A bis, a development tax, intended to provide for the expenses mentioned in articles L. 331-1 and L. 331-2 of the town planning code, is instituted in communes with a local town planning p…

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

Article 1635 quater N

…being voted in one or more sectors, the contributions mentioned in d of 2° and in 3° of Article L. 332-6-1 of the town planning code, in their wording prior to the entry into force of the loi n° 2014…

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

Article 1639 A quater

…B, 1388 quinquies C, 1394 C, 1395 A ter, 1396,1407,1407 bis, 1407 ter, 1518 A, 1518 A ter et 1518 A quater.III.- 1. The public establishment of inter-municipal cooperation resulting from the merger in…

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
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
Subsection 9: Audits and complaints

Article 1635 quater R

In matters of assessment, claims relating to development tax are submitted, investigated and judged according to the rules applicable to local direct taxes.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Approved associations of the liberal professions

Article 1649 quater F

Associations whose purpose is to develop the use of accountancy, to provide assistance in management matters, to provide them with an analysis of economic, accounting and financial information with re…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Approved management centres

Article 1649 quater E

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AI translation · Updated 7 Nov 2023Open Article
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