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Showing 27712780 of 9873 articles for Art. BOI-RFPI-BASE-30-20 n° 260

French General Tax CodeIn force
Section V: Business property tax

Article 1466 B bis

I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from b…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1466 F

I. - Unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system in accordance with the conditions set out in I of l'article 1639 A…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1461

Sont exonérés de la cotisation foncière des entreprises : 1° (Abrogated) ; 2° Les organismes d'habitations à loyer modéré mentionnés à l'article L. 411-2 of the French Construction and Housing Code, t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1464 G

I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in article 1639 A bis, partially or totally e…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1466 B

I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from b…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Tax on gaming houses

Article 1565

Gambling house operators must make a declaration to the customs and excise authorities twenty-four hours before the establishments open..

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Tax on gaming houses

Article 1565 octies

The conditions for application of articles 1559 to 1565 septies as well as the rules relating to the communication of the accounts of establishments subject to the tax are determined by decrees of the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Tax on gaming houses

Article 1565 septies

The tax on gaming houses is established, collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Tax on gaming houses

Article 1559

Gambling houses are subject to a tax in the forms and according to the procedures determined in articles 1560 to 1566.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Tax on gaming houses

Article 1566

The proceeds of the tax referred to in articles 1559 et 1560 is allocated to the communes in whose territory the gaming houses have their establishments. It is paid monthly, after deduction of a 5% de…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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