Article R823-15
The establishment's resources include in particular:1° Remuneration for services rendered;2° Proceeds from royalties and contributions of all kinds, in particular royalties applicable to new invention…
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Showing 1301–1310 of 9704 articles for “Art. CJEU – Agro – 16 Feb. 2017 – C-507/15”
The establishment's resources include in particular:1° Remuneration for services rendered;2° Proceeds from royalties and contributions of all kinds, in particular royalties applicable to new invention…
I.-The flat-rate tax referred to in Article 1635-0 quinquies applies to geothermal electricity production facilities whose installed electrical capacity within the meaning of Articles L. 311-1 et seq.…
…apply, for an allowance, as soon as the municipality deliberates to modify it pursuant to articles 1639 A bis or 1640. IV.-I and II do not apply to the establishment of the tax bases for the taxes pr…
An annual flat-rate tax is introduced on pylons supporting power lines with a voltage of at least 200 kilovolts. In 2023, the amount of this flat-rate tax is set at €2,800 for pylons supporting power…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to nuclear or fossil-fired electricity generation facilities whose installed electrical capacity within the meaning of Articles L.…
I. - The flat-rate tax referred to in Article 1635-0 quinquies applies to land-based electricity production facilities using mechanical wind energy and electricity production facilities using hydrauli…
…n tax system may, by means of a general decision taken under the conditions provided for in article 1639 A bis, increase to 100% the reduction in the rental value of installations designed to combat w…
As from 1 January 1980, the rental value of tangible fixed assets acquired as a result of contributions, demergers, mergers of companies or transfers of establishments carried out as from 1 January 19…
I. - The flat-rate tax referred to in Article 1635-0 quinquies applies to liquefied natural gas installations, underground natural gas storage facilities, natural gas transmission pipelines, compresso…
An annual tax is introduced on electricity production facilities using mechanical wind energy located in inland waters, the territorial sea or the exclusive economic zone.The tax is paid by the operat…
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