Chapter 1: Direct taxes and similar levies

I. – The flat-rate tax referred to in Article 1635-0 quinquies applies to rolling stock used on the national rail network for passenger transport operations. II. – The flat-rate tax is payable each year by the rail transport company that has, for the purposes of its professional activity on 1st January of the tax year, rolling stock that was used the previous year on the national rail network for passenger…

I. – The flat-rate tax mentioned in Article 1635-0 quinquies applies to rolling stock used on the public passenger transport lines mentioned in articles L. 2142-1 and L. 2142-2 of the Transport Code, for passenger transport operations. II. – The flat-rate tax is payable each year by persons or organisations that own, on 1st January of the tax year, rolling stock that was used the previous year for passenger transport…

I. – The flat-rate tax mentioned in Article 1635-0 quinquies applies: a) To the main copper local loop distribution frames within the meaning of 4° ter of Article L. 32 of the French Post and Electronic Communications Code; b) At the mutualisation points of fibre optic electronic communications networks to the end user within the meaning of Article L. 34-8-3 of the French Post and Electronic Communications Code; c) At…