Décret no 90-1092 du 4 décembre 1990 pris pour l'application de la loi no 90-669 du 30 juillet 1990 relative à la révision générale des évaluations des immeubles retenus pour la détermination des bases des impôts directs locaux et relatif à la classification et à l'évaluation des propriétés non bâties relevant du cinquième groupe
Jurisdiction | France |
Record Number | JORFTEXT000000526020 |
Enactment Date | 04 décembre 1990 |
Publication au Gazette officiel | JORF n°286 du 9 décembre 1990 |
Date de publication | 09 décembre 1990 |
Sur le rapport du ministre d'Etat, ministre de l'économie, des finances et du budget, et du ministre délégué au budget,
Vu la loi no 90-669 du 30 juillet 1990 relative à la révision générale des évaluations des immeubles retenus pour la détermination des bases des impôts directs locaux, et notamment le II de l'article 14 et le III de l'article 19; Vu l'avis du comité des finances locales en date du 11 septembre 1990;
Le Conseil d'Etat (section des finances) entendu,
LISTE DES SOUS-GROUPES COMPOSANT LE 5EME GROUPE DES PROPRIETES DEFINI AU I DE L'ART. 14 DE LA LOI SUSVISEE (BOIS,AULNAIES,SOUSSAIES,OSERAIES).
DEDUCTION FORFAITAIRE REPRESENTATIVE DES FRAIS DE GESTION,DE GARDE,D'ENTRETIEN,D'ASSURANCE ET DE REPEUPLEMENT SUR LE PRODUIT BRUT,POUR CHACUN DES SOUS-GROUPES SUSVISES EN APPLICATION DE L'ART. 19 (III). Décrète:
Art. 1er. - Le cinquième groupe de propriétés défini au I de l'article 14 de la loi du 30 juillet 1990 susvisée comporte les sous-groupes suivants:
Sous-groupe I: Futaies feuillues.
Sous-groupe II: Futaies mixtes.
Sous-groupe III: Futaies résineuses.
Sous-groupe IV: Taillis sous futaies.
Sous-groupe V: Taillis simples.
Sous-groupe VI: Peupleraies.
Sous-groupe VII: Oseraies.
Sous-groupe VIII: Formations forestières méditerranéennes.
Sous-groupe IX: Futaies résineuses des Landes.
Art. 2. - Conformément à ce que prévoit le III de l'article 19 de la loi...
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