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Showing 281–290 of 9704 articles for “Art. CJEU – Agro – 16 Feb. 2017 – C-507/15”
The tax rate for gaming houses is calculated by applying to the fraction of annual revenue the rate of: 10% for the fraction between €0 and €100,000; 30% for the portion in excess of €100,000 and up t…
A Conseil d'Etat decree issued after consulting the General Council for the Economy, Industry, Energy and Technology shall determine the terms and conditions for applying articles 1587 and 1588.
…dicates may decide, by a deliberation taken under the conditions provided for in 1 of II of Article 1639 A bis, to cap the rental values of each residential premises and each of their outbuildings wit…
I.-The communes in whose territory mineral water springs are located may institute, for their own benefit, a contribution on these waters.The deliberation instituting the contribution or modifying its…
I. - The tax applies to all properties subject to property tax on built properties or which are temporarily exempt from such tax, as well as to the housing of civil servants or civilian and military e…
1. Is levied, for the benefit of municipalities with more than 5,000 inhabitants, as well as those with a smaller population classified as tourist resorts within the meaning of the sub-section 2 of se…
Supplementary rolls may be drawn up on the basis of facts existing on 1 January of the year of taxation.
Gambling house tax is calculated on gross receipts, including all duties and taxes, as for turnover taxes. These revenues are rounded to the nearest euro. The fraction of a euro equal to 0.50 is count…
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…
There shall be levied for the benefit of the départements an additional tax on registration duties or land registration tax payable on transfers for valuable consideration: 1° of immovable property or…
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