French General Tax CodeIn force
Section 1: Development tax
Article 1635 quater L
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Showing 3361–3370 of 9704 articles for “Art. CJEU – Agro – 16 Feb. 2017 – C-507/15”
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I.-A 50% allowance is applied to the values mentioned in 1° of Article 1635 quater H for: 1° Residential and accommodation premises and their annexes mentioned in Articles 278 sexies and 296 ter and,…
…er square metre; > 6° For parking areas not included in the surface area mentioned in 1° of Article 1635 quater H, €2,500 per space.
A fee of €225 is introduced, payable by the parties to the appeal proceedings when the appointment of a lawyer is compulsory before the Court of Appeal. The fee is paid electronically by the lawyer ac…
It is levied for the benefit of the guarantee fund for agricultural disasters in the overseas departments instituted by article L. 371-6 of the rural and maritime fishing code, an additional contribut…
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The development tax is payable, depending on the case: 1° On the date of completion of the taxable operations. This date means the date of definitive completion of the operations within the meaning of…
…truction or development project is carried out in sectors with different rates pursuant to articles 1635 quater L and 1635 quater N of this code, the lowest rate is applied..
…ation of registration of a medical device for individual use on the list provided for in Article L. 165-1 of the Social Security Code or a remote medical monitoring activity on the list provided for i…
…ion or modification of registration of a health product on the list provided for in I of Article L. 165-11 of the Social Security Code. II. - The amount of this fee is set, up to a limit of €5,600, by…
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