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Showing 10071–10080 of 15302 articles for “Art. 12 al. 2”
I. - The representative of the administration and the communal direct tax commission draw up the list of reference premises referred to in article 1496, determine their weighted surface area and estab…
I.-Companies that benefit from the exemption provided for in Article 44 septdecies are exempt from business property tax for establishments located in priority development zones defined in II of the s…
I.-A.- Buildings and land used to carry out an activity involving the manufacture or transformation of movable tangible property that requires significant technical resources are considered to be indu…
…f operator of performance venues arranged for public performances within the meaning of Article L. 7122-1 du code du travail. To benefit from the exemption, the establishment must have an average audi…
…ax 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 activi…
…ral gas storage site whose capacities are subject to the provisions of articles L. 421-3-1 à L. 421-12 et L. 421-14 of the aforementioned code;- €582 per kilometre of natural gas transmission pipeline…
As from 1 January 1980, the rental value of tangible fixed assets acquired as a result of contributions, demergers, mergers of companies or transfers of establishments carried out as from 1 January 19…
I.-Where the assessment rates referred to in article 1510 have not been set by the departmental commission provided for in article 1651, the mayor, duly authorised by the municipal council, is entitle…
I. - The business property tax is due for the entire year by the taxpayer who carries out the activity on 1 January.However, a taxpayer who ceases all activity in an establishment is not liable for th…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to radio stations whose power requires a notice, agreement or declaration to the Agence nationale des fréquences pursuant to Articl…
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