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Showing 611–620 of 4131 articles for “Art. 1414 B”
The reduced rates provided for in article 278 sexies are equal to:Sectors or premises concerned Subdivision of article 278 sexies Rate Social rental housing financed by a subsidised integration loan 1…
…h the same 3° or 5° of Article L. 831-1 of the same code; 3° The prêt locatif aidé d'intégration (subsidised integration rental loan) is a regulated loan granted to finance social rental housing adapt…
…rate of 10% in respect of:a. Services relating to:The supply of accommodation in accommodation establishments; this rate applies to furnished rentals under the same conditions as for accommodation es…
1. Any taxpayer liable for value added tax identified in accordance with the combined provisions of articles 286 ter and 286 ter A is required to submit to the tax department to which he belongs and w…
…rred to in II apply to self-deliveries of the following works: 1° Work to extend the premises or to bring the building to a new state within the meaning of 2° of 2 of I of Article 257, relating to: a)…
…s levied at the rate of 10%:1° (Repealed);2° (Repealed);3° On occasional deliveries of works of art by persons who have used them for the needs of their businesses and for whom they have given rise to…
Municipalities and public establishments of inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in Article 1639 A bis, exempt from proper…
I.-Municipalities 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 full…
The following are exempt from property tax on built properties:1° Buildings owned by the State and local authorities, when they are assigned to a public service or of general utility and do not produc…
I. - Major maritime and river ports are exempt from property tax on built properties, for properties located within the boundaries of the ports concerned and which are not exempt pursuant to 2° of art…
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