Arrêté du 10 novembre 1994 fixant les taux et modalités des cotisations de la taxe parafiscale sur les produits de fonderie
Jurisdiction | France |
Publication au Gazette officiel | JORF n°270 du 22 novembre 1994 |
Date de publication | 22 novembre 1994 |
Enactment Date | 10 novembre 1994 |
Court | MINISTERE DE L'INDUSTRIE, DES POSTES ET TELECOMMUNICATIONS ET DU TOURISME |
Record Number | JORFTEXT000000167138 |
porte-parole du Gouvernement,
Vu le décret no 93-287 du 5 mars 1993 établissant une taxe parafiscale sur les produits de fonderie,
Arrêtent:
LE TAUX DE LA TAXE INSTITUEE PAR LE DECRET 93287 DU 05-03-1993 EST FIXE A 0,31% DU CHIFFRE D'AFFAIRES HORS TAXE.
CE TAUX EST REDUIT DANS LES CONDITIONS SUIVANTES POUR LES PRODUITS REPRIS CI-DESSOUS:
50% POUR LES APPAREILS DE CHAUFFAGE DOMESTIQUE AU GAZ.
POUR LA TRANCHE DE CHIFFRE D'AFFAIRES SERVANT D'ASSIETTE A LA COTISATION COMPRISE ENTRE 290 ET 700 MILLIONS DE FRANCS ET POUR LA TRANCHE SUPERIEURE A 700 MILLIONS DE FRANCS,LES TAUX DEGRESSIFS APPLICABLES SONT:
0,185% POUR LA TRANCHE COMPRISE ENTRE 290 ET 700 MILLIONS DE FRNCS;
0,09% AU-DELA DE 700 MILLIONS DE FRANCS.
LES DISPOSITIONS DU PRESENT ARRETE SONT APPLICABLES A L'ANNEE 1995. Art. 1er. - Le taux de la taxe instituée par le décret no 93-287 du 5 mars 1993 est fixé à 0,31 p. 100 du chiffre d'affaires hors taxes.
Art. 2. - Ce taux est réduit dans les conditions suivantes pour les produits repris ci-dessous: 50 p. 100 pour les appareils de chauffage domestique au gaz.
Art. 3. - Pour la tranche de chiffre d'affaires servant d'assiette à la cotisation comprise entre 290 et 700 millions de francs et pour la tranche supérieure à 700 millions de francs, les taux dégressifs applicables sont:
a) 0,185 p. 100 pour la tranche comprise entre 290 et 700 millions de francs;
b) 0,09 p. 100 au-delà de 700 millions de francs.
Art. 4. - Les dispositions du présent arrêté sont applicables...
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