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Showing 111–120 of 29744 articles for “Art. 14 mai 2025”
The cooperative companies and unions of cooperative companies of craftsmen, as well as the cooperative companies and unions of cooperative companies of boatmen, are exempt from the business property t…
…The assessments for land thus abandoned included in the rolls drawn up prior to the abandonment remain payable by the taxpayer assessed. For subsequent rolls, the property tax is borne by the commun…
…ar, an assessment of council tax on secondary residences and other furnished premises not used as a main residence has been made in the name of a person other than the person legally liable for the ta…
…is due:1° For all furnished premises allocated to residential use other than those allocated to the main residence;2° For premises furnished in accordance with their intended purpose and occupied priv…
…ssment of the number of employees, the reference period to be used is the year mentioned in Article 1467 A.
The following are exempt from business property tax: 1° Fishermen using one or two boats for their professional activity, even if they own them; 1° bis Small-scale fishing companies referred to in Art…
…registered in the national register of companies as a company in the trades and crafts sector which mainly carry out manufacturing, processing, repair work or the provision of services and for which r…
…iodic nature ; 2° Persons who rent or sub-let furnished accommodation in one or more rooms of their main home, provided that the rooms rented constitute the main residence of the tenant or furnished s…
…of financial instruments on behalf of clients referred to in Section B(1) of Annex I to Directive 2014/65/EU of the European Parliament and of the Council of 15 May 2014 on markets in financial instru…
I. - Subject to the provisions of II, the following are exempt from cotisation foncière des entreprises: 1° Agricultural cooperative companies and their unions and agricultural collective interest com…
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