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Showing 3301–3310 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
I. - For the calculation of business property tax assessments for 2010, the municipalities and public establishments for inter-municipal cooperation with their own tax status vote a relay rate, under…
…f taxation, and other than those instituting the household waste removal tax mentioned in article 1520 or the development tax mentioned in article 1635 quater A must be taken before 1st October in ord…
I. - In the event of the creation of a new commune, different tax rates, with regard to each of the taxes levied pursuant to 1° to 4° of I of Article 1379, may be applied, depending on the territory o…
…in I to a public establishment for inter-communal cooperation that applied article 1609 nonies C in 2011 to a municipality that was not a member of such an establishment in 2011, the municipal rate of…
I. - In the event of the withdrawal of a commune under the conditions provided for in articles L. 5214-26 and L. 5216-11 of the General Local Authorities Code, the public inter-municipal cooperation b…
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…
I. - Subject to the provisions of Article 1639 A bis, local authorities and competent bodies shall notify the tax departments, before 15 April each year, of decisions relating either to the rates or t…
I. - The communes 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 premise…
…ce communal and inter-communal rates are defined as follows:1. For communes that are not members in 2010 of a public establishment for inter-communal cooperation with its own tax system, the reference…
I. - The new municipality or, by concerted deliberations of principle taken before 1st October of the year preceding that of its creation, the municipalities and, where applicable, the public establis…
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