With the exception of the levy mentioned in XIX of article 1647 made for the benefit of the State, the product of the tax on electricity production installations using mechanical wind energy at sea mentioned in article 1519 B, for the part relating to installations located in inland waters or the territorial sea, is allocated to the bodies and according to the following percentages: 1° 50% is allocated to the…
I. – The flat-rate tax referred to in Article 1635-0 quinquies applies to land-based electricity production facilities using mechanical wind energy and electricity production facilities using hydraulic mechanical current energy located in inland waters or in the territorial sea, whose installed electrical power within the meaning of articles L. 311-1 et seq of the Energy Code is greater than or equal to 100 kilowatts. II. – The flat-rate tax is…
I. – The flat-rate tax mentioned in Article 1635-0 quinquies applies to nuclear or fossil-fired electricity generation 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 50 megawatts. The tax mentioned in the first paragraph is not due in respect of installations operated for its own use by an end consumer of electricity or operated…
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 electrical power within the meaning of Articles L. 311-1 et seq of the Energy Code is greater than or equal to 100 kilowatts. The tax mentioned in this I is not due in respect of power plants operated for its…
I. – The flat-rate tax mentioned in Article 1635-0 quinquies applies to electrical transformers under the public electricity transmission and distribution networks within the meaning of the Energy Code. II. – The flat-rate tax is payable by the owner of the transformers on 1st January of the tax year. However, for transformers that are the subject of a concession contract, the tax is due by the concessionaire. Sociétés coopératives agricoles…
I. – The flat-rate tax mentioned in Article 1635-0 quinquies applies to radio stations whose power requires a notice, agreement or declaration to the Agence nationale des fréquences pursuant to Article L. 43 of the French Post and Electronic Communications Code, with the exception of stations belonging to the networks mentioned in 1° of Article L. 33 and Article L. 33-2 of the same code, as well as the facilities…
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, compressor stations in the natural gas transmission network, pipelines for the transmission of other hydrocarbons and pipelines for the transmission of chemical products. II. – The flat-rate tax is due each year by the operator of the installations, works and pipelines on 1st January…
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…
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…
I. – Municipalities that provide at least household waste collection may institute a tax intended to provide for the expenses of the household waste collection and treatment service and the waste mentioned in Article L. 2224-14 of the General Local Authorities Code, as well as expenditure directly linked to the definition and assessments of the local programme for the prevention of household and similar waste mentioned in article L. 541-15-1…
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182, rue de Rivoli
75001, Paris France
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is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
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