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Showing 51–60 of 3182 articles for “Art. CE 28 Sep 2017 n° 409770”
The procedures for applying the provisions of this chapter shall be laid down, as necessary, by decree in all cases where it is not otherwise provided. Unless expressly provided otherwise, the formali…
…the first two years, 75% for the third year, 50% for the fourth year and 25% for the fifth year.It ceases to apply if the taxpayer changes during this period.
…ot, for businesses whose turnover, within the meaning of articles 1586 quinquies and 1586 sexies, exceeds €500,000, be less than €63.
The tax on gaming houses is established, collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.
Companies whose business value added contribution for the year preceding the year of taxation exceeds €1,500 must pay:- no later than 15 June of the year of taxation, a first instalment equal to 50% o…
…re paid by teleregulation.7 bis. Payment of the tax on the market value of real estate owned in France, mentioned in article 990 D, is made by remote payment.9. A decree specifies the other taxes that…
…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…
…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.-The deliveries mentioned in 5 and 6 of article 266 septies of products dispatched or transported outside France by the taxpayer or on his behalf are exempt from the tax provided for in article 266…
…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.
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