Circulaire du 18 janvier 1971 CONDITIONS D'APPLICATION DE L'ART. 11 DE LA LOI 691160 DU 24-12-1969 INSTITUANT UNE TAXE SUR LE DEFRICHEMENT DES BOIS ET FORETS
| Jurisdiction | France |
| Record Number | JORFTEXT000000845971 |
| Date de publication | 25 mai 1971 |
| Publication au Gazette officiel | JORF du 25 mai 1971 |
| Enactment Date | 18 janvier 1971 |
A: OPERATIONS IMPOSABLES.
OPERATIONS CONSTITUANT UN DEFRICHEMENT.
FORMATIONS VEGETALES ASSUJETTIES
B: OPERATIONS NON IMPOSABLES.IL S'AGIT D'UNE LISTE DE 15 OPERATIONS DE DEFRICHEMENT PRESENTANT DES CARACTERISTIQUES DIFFERENTES PUBLIQUES OU PRIVEES.
II: ASSIETTE ET TAUX DE LA TAXE.
CAS DES OPERATIONS COMPLEXES.
FRANCHISE ET DECOTE.
LIQUIDATION ET RECOUVREMENT DE LA TAXE.
FAIT GENERATEUR.
REDEVABLES DE LA TAXE.
DEPOT DES DECLARATIONS.
LIQUIDATION DE LA TAXE.
LIAISONS.
PAIEMENT DE LA TAXE.
GARANTIES DE RECOUVREMENT.
PENALITES.
PRESCRIPTIONS.
IV: CONTENTIEUX: JURIDICTION CONTENTIEUSE...
Pour continuer la lecture
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