Arrêté du 31 décembre 1990 fixant les taux et modalités des cotisations de taxe parafiscale au profit du groupement d'intérêt économique dit comité de coordination des centres de recherche en mécanique
Jurisdiction | France |
Publication au Gazette officiel | JORF n°5 du 6 janvier 1991 |
Record Number | JORFTEXT000000533887 |
Date de publication | 06 janvier 1991 |
Court | MINISTERE DE L'INDUSTRIE ET DE L'AMENAGEMENT DU TERRITOIRE |
Enactment Date | 31 décembre 1990 |
Vu le décret no 89-437 du 30 juin 1989 instituant une taxe parafiscale au profit du groupement d'intérêt économique dit comité de coordination des centres de recherche en mécanique,
APPLICATION DES ART. 3 (PARAG. A,B ET C) ET 8 DU DECRET 89437 DU 30-06-1989. Arrêtent:
Art. 1er. - Le taux de la taxe parafiscale instituée par le décret du 30 juin 1989 susvisé est fixé, pour chacune des assiettes taxables relatives à l'exercice de l'année 1991, à:
Pour les activités définies à l'article 3 du décret, paragraphes a, b et c: 0,112 p. 100 de l'assiette taxable semestrielle;
Pour les activités définies à l'article 3 du décret, paragraphe d:
0,340 p. 100 pour la part du marché communautaire;
0,150 p. 100 pour la part exportation hors C.E.E.;
Pour les activités définies à l'article 3 du décret, paragraphe e:
0,275 p. 100 pour la part du marché communautaire;
0,145 p. 100 pour la part exportation hors C.E.E.
Art. 2. - Pour les activités définies à l'article 3 du décret du 30 juin 1989 susvisé, paragraphes a et b, ainsi que pour les opérations relevant du paragraphe c réalisées par des entreprises dont l'équipement comporte moins de dix machines de base à décolleter (tours automatiques, semi-automatiques ou à barres), lorsque l'assiette taxable semestrielle (A.T.S.) est inférieure au seuil S=6000000 F, le montant de la...
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