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OCCUPATION BUSINESS TAX [1 record]

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Alphabetical list of terms

Record 1 1998-04-27

English

Subject field(s)
  • Taxation Law
  • Taxation

French

Domaine(s)
  • Droit fiscal
  • Fiscalité
DEF

Impôt de répartition perçu par les collectivités locales, auquel sont assujetties les personnes physiques ou morales exerçant une profession industrielle, commerciale ou libérale. [...] L'assiette de la taxe professionnelle est déterminée par trois éléments: la masse salariale, la valeur locative des locaux et outillages, le bénéfice net de l'exercice.

OBS

La taxe professionnelle remplace, depuis le 1er janvier 1976, la patente.

Spanish

Save record 1

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