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Showing 5781–5790 of 66699 articles for “Art. 1 and Ann. 1”
I. - The base for the business property tax is reduced:1° For agricultural cooperatives and unions of cooperatives and agricultural collective interest companies, by half;This reduction does not apply…
The business property tax is assessed in each commune where the taxpayer has premises or land, on the basis of the rental value of the property located there (1).The business property tax due for repl…
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…rty tax located in France, excluding property exempt from property tax on built-up properties under 11°, 12° and 13° of Article 1382, which the taxpayer has used for the purposes of his professional a…
…works exist, taking into account the size of the latter, the possible existence of water reservoirs and the average hydraulic capacity that has become unavailable within the boundary of each commune a…
I. - The business property tax is assessed in the name of the persons carrying out the taxable activity, under the conditions laid down for direct taxation, subject to the same penalties or appeals.II…
The model minutes, referred to in article R. 713-7-1, are set out in appendix 7-2-1.
…g provisions shall apply to Saint-Barthélemy in their wording resulting from the ordonnance n° 2020-1733 du 16 décembre 2020, unless otherwise stated or mentioned as applying ipso jure in the table be…
…lowing provisions shall apply in New Caledonia in the wording resulting from the ordonnance n° 2020-1733 du 16 décembre 2020, unless otherwise stated or mentioned as applying ipso jure in the table be…
The expenditure of the French Office for the Protection of Refugees and Stateless Persons is covered by a State subsidy.
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