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Showing 1511–1520 of 32720 articles for “Art. R 623-15”
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…
Transfers and conveyances resulting from the execution of a trust agreement do not affect the rental value of the assets concerned.
Decisions taken pursuant to articles 1504 and 1518 ter cannot be contested in a dispute relating to the rental value of a built-up property.
I. - In the interval between two updates provided for in III, the rates defined in 2 of B of II of Article 1498 are updated by the tax authorities on the basis of changes in rents recorded in the decl…
I. - For the properties mentioned in I of Article 1498: 1° Partial exemptions from direct local taxes are granted for the years 2017 to 2025 when the difference between the assessment established for…
For the determination of the rental value of industrial fixed assets whose ownership is, pursuant to the loi n° 2014-872 du 4 août 2014 portant réforme ferroviaire, transférée à la SNCF ou à SNCF Rése…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to photovoltaic or hydroelectric power generation plants, with the exception of those mentioned in Article 1519 D, whose installed…
Unless there are special provisions, the rate of land registration tax or registration duty provided for in article 683 is set at 3.80%.It may be modified by the departmental councils without such mod…
I. - At the request of the company, the added value of establishments exempt from business property tax pursuant to the decision of a municipality or a public establishment for inter-municipal coopera…
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