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Showing 681–690 of 38251 articles for “Art. L. 145-15”
I. - For the second five-yearly review of undeveloped properties the rental values are obtained by applying adjustment coefficients to the rental value of the properties, as it results from the previo…
The representative of the administration and the local direct tax commission proceed with the valuation of the built properties mentioned in I of article 1496 and articles 1497 and 1501. After harmoni…
I. - In the interval between two general reviews, the rental values defined in I and II of article 1496 and article 1497, as well as those for commercial premises mentioned in article 1501 and those f…
I. - Royalties relating to substances other than crude oil are allocated to the department in whose territory the concession is located. If the concession extends over several départements, the royalt…
Gambling house operators must make a declaration to the customs and excise authorities twenty-four hours before the establishments open..
Gambling houses are subject to a tax in the forms and according to the procedures determined in articles 1560 to 1566.
In the event of a vacancy lasting more than three months, the tax may be discharged or reduced on the basis of a complaint submitted in accordance with the conditions laid down in such cases for prope…
In communes with a total population not exceeding 5,000 inhabitants, the deliberations of the municipal councils relating to the tax for the removal of household waste may provide that the total reven…
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.
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