For the calculation of the municipal or inter-municipal share of the development tax, if the construction or development project is carried out in sectors with different rates pursuant to articles 1635 quater L and 1635 quater N of this code, the lowest rate is applied. .
The person liable for the development tax declares, in accordance 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 development tax declares, in accordance with the procedures defined by decree, the information required to establish the tax before the seventh month following the month in which the…
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.
In matters of assessment, claims relating to development tax are submitted, investigated and judged according to the rules applicable to local direct taxes.
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 of a natural disaster, where the premises have been destroyed or have suffered damage such that, following expert appraisal or administrative decision, they are due to be demolished. The discharge or reduction applies, at the…
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 specified by decree.
I. – A flat-rate tax on network companies is introduced for the benefit of local authorities or their public establishments for inter-communal cooperation. This tax is determined under the conditions set out in articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H, 1519 HA, 1519 HB, 1599 quater A, 1599 quater A bis and 1599 quater B. II. – The amounts and rates of the flat-rate tax on…
The taxes mentioned in this part and levied for the benefit of local authorities and various bodies, are not applicable on the continental shelf or in the exclusive economic zone, with the exception of the indirect contributions provided for in Chapter II of Title III. With the exception of the tax provided for in article 1519 B, these taxes are not applicable to electricity production facilities using mechanical wind energy…
I. – La Poste is subject, at the place of its main establishment, to direct local taxes levied for the benefit of local authorities and various establishments and bodies in accordance with the rules laid down for determining the bases of these taxes. II. – The taxes referred to in I are established and collected under the following conditions: 1° (Repealed) 2° (Repealed) 3° The tax bases of La Poste…
I. – 1. Subject to the provisions of Articles 1636 B septies and 1636 B decies municipal councils and the deliberative bodies of inter-municipal cooperation bodies with their own tax system vote each year on the rates of property tax, property tax, council tax on second homes and other furnished premises not used as a main residence and business property tax. They may: a) Either vary the rates of the…
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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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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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