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Article 1519 HB of the French General Tax Code

I.-The flat-rate tax referred to in Article 1635-0 quinquies applies to geothermal electricity production facilities whose installed electrical capacity within the meaning of Articles L. 311-1 et seq. of the Energy Code is greater than or equal to 12 megawatts. II.-.The flat-rate tax is payable each year by the operator of the electricity production facility on 1st January of the tax year. III.-The amount of the flat-rate tax is established…

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Article 1519 I of the French General Tax Code

I. – An additional tax to the property tax on non-built-up properties is introduced for the benefit of the municipalities and public establishments for inter-municipal cooperation with their own taxation under the conditions provided for in articles 1379 and 1379-0 bis, for the following properties: 1° quarries, slate quarries, sand pits; 2° building plots, private streets; 3° pleasure grounds, parks and gardens and water features; 4° railways, navigation canals and…

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