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Showing 61–70 of 93 articles for “Art. 1401-1407”
I.-Subject to II of this article, the municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a general decision taken under the conditions def…
An additional tax on business property tax is levied for the benefit of CMA France and the chambers of trade mentioned in article 1 of law no. 48-977 of 16 June 1948 relating to the tax for chamber of…
I. - (Repealed)II. - 1. The public establishment of intercommunal cooperation resulting from the merger pursuant to article L. 5211-41-3 of the General Local Authorities Code or, when the perimeter of…
1. Companies operating an online press service, recognised pursuant to Article 1 of Act no. 86-897 of 1 August 1986 reforming the legal status of the press, developing professional information or prom…
I.-The tax for chamber expenses is made up of two contributions: an additional tax on the business property tax (cotisation foncière des entreprises) and an additional tax on the business value added…
I.-Municipalities and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions defined in article 1639 A bis, partially or total…
I. - At the request of the taxpayer, income tax on long-term capital gains realised by a sole proprietorship on the sale for valuable consideration of all fixed assets allocated to the exercise of a p…
I.-Building and public works companies, companies producing solid mineral substances, airport operators and ski lift and ski area operators subject to corporation tax or income tax under an actual sys…
I. Companies subject by right or by option to an actual system of taxation of their results and which carry on an industrial, commercial or craft activity within the meaning of article 34 are exempt f…
I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in article 1639 A bis, partially or totally e…
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