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Showing 1851–1860 of 2313 articles for “Art. 4 and CGI Art. 111”
The person liable for the development tax is the person who is the beneficiary of the authorisation mentioned in article 1635 quater B on the date on which it is due or, in the event of construction w…
I.-The following are exempt from development tax: 1° Buildings and developments intended for use by a public service or public utility, the list of which is set by decree in the Conseil d'Etat. The be…
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…
…fined in Article 2 of the law of 2 June 1891, the purpose of which is to regulate the authorisation and operation of horse racing. This fee is based on the gross gaming revenue, as defined in the firs…
…A tax is introduced on capital gains realised under the conditions provided for in articles 150 U and 150 UB to 150 UD by natural persons or companies or groupings covered by articles 8 to 8 ter and…
…itors at the courts of appeal. This fee is levied until 31 December 2026. The methods of collection and proof of payment of this fee are set by decree in the Conseil d'Etat.
…for agricultural disasters in the overseas departments instituted by article L. 371-6 of the rural and maritime fishing code, an additional contribution to insurance premiums or contributions relatin…
…isting of:a) A prior mixture of beverages with an actual alcoholic strength not exceeding 1.2% vol. and alcoholic beverages within the meaning of 2° of Article L. 111-4 of the Code des impositions sur…
…f the Public Health Code of each:1° Application for registration referred to in articles L. 5121-13 and L. 5121-14 of the same code, of each application for renewal or of each application or notificat…
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