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Showing 11–20 of 52948 articles for “Art. CE 27-1-2017 n° 391817”
…e of the municipal or inter-municipal share of the development tax may be increased by up to 20% in certain sectors by a reasoned decision taken under the conditions provided for in II of article 1639…
…ing which the expenses defined in the same article were incurred. If the amount of the tax credit exceeds the tax due in respect of the said year, the excess is refunded.
…ting to the business property tax and the business value added tax and for the collection of the proceeds of these taxes.I bis. - They are also substituted for the member municipalities for the collec…
I. - 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…
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…7 of Article 158, professionals or organisations which do not have a permanent establishment in France but which are established in a Member State of the European Union or in another State party to th…
…ided for in article 1727, deducted from the date on which these taxes should have been paid.As an exception to the above provisions, the minister responsible for the budget is authorised to limit the…
…mmunes representing two-thirds of the population, to totally or partially maintain the rate differences existing in 1979 between the grouped communes for the council tax on secondary residences and ot…
Dividends on labour shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to sala…
…rticle 204 H and articles 204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and who are able to do so. In other cases, taxpayers use the oth…
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