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Showing 16311640 of 17413 articles for Art. n° 16-23.120 et n° 16-10.583

French General Tax CodeIn force
Subsection I: General information

Article 1635 quater A

I.-1° Unless there is a deliberation to the contrary, taken under the conditions provided for in VI of article 1639 A bis, a development tax, intended to provide for the expenses mentioned in articles…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 4: Chargeable event and assessment of the tax

Article 1635 quater F

…in breach of the obligations arising from the building or development permit, the date of the completion report or, in the absence of such a report, the date of completion of the construction or deve…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 6: Tax base

Article 1635 quater H

…tax base is made up of: 1° The product of the surface area of the building by the value per square metre of this surface area, set at a flat rate of €885 for municipalities outside the Ile-de-France r…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: General provisions

Article 1636 B sexies

…xes applied the previous year in the same proportion;b) Or freely vary the rates of the four taxes between them. In this case:1° The rate of business property tax and the rate of council tax on second…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 9: Audits and complaints

Article 1635 quater S

The person liable for the development tax may obtain total or partial discharge, reduction or refund: 1° If the constructions are demolished by virtue of a decision of the civil judge; 2° In the event…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: General provisions

Article 1636 B septies

…r. For the application of the first paragraph to the communes located on the territory of the Lyon metropolis, the average rate of a tax recorded the previous year in all the communes of the departmen…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 8: Reporting obligations

Article 1635 quater P

…ance with the procedures defined by decree, the information required to establish the tax within ninety days of the date on which the tax becomes payable. The person liable for advance payments of dev…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 10: Payment of the tax

Article 1635 quater T

The development tax and, where applicable, its instalments are paid to the beneficiary local authorities and public establishments for inter-municipal cooperation in accordance with procedures specifi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section I: General provisions

Article 1636 B decies

…hments of intercommunal cooperation referred to in II, the difference noted in respect of one year between the maximum rate of business property tax resulting from the provisions of the second paragra…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Subsection 9: Audits and complaints

Article 1635 quater Q

The development tax provided for in article 1635 quater A is controlled according to the procedures and under the guarantees and penalties provided for in matters of direct contributions.

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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