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Showing 11–18 of 18 articles for “Art. 1447”
For the application of article L. 1434-12-2 in Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon, references to the General Tax Code are replaced by references to locally applicable texts wi…
…ried out under a trust agreement who carry out an activity under the conditions set out in articles 1447 et 1447 bis and whose turnover exceeds €152,500 are subject to the business value added contrib…
…on and enjoyment granted to him or her by the preceding article. The provisions of articles 1445 to 1447 are applicable to this application. Unless the appointment of a court-appointed administrator a…
…which are not within the scope of application of the business property tax pursuant to I of article 1447.
…er assigned to an activity falling within the scope of the business property tax defined in Article 1447 for at least two years on 1 January of the tax year and which have remained unoccupied during t…
…land used for an activity falling within the scope of the business property tax defined in article 1447. D.-If the threshold defined in B is crossed, the operator shall inform the owner, if different…
…and leisure parks exercising a seasonal activity.VI. - The organisations mentioned in II of article 1447 become taxable under the conditions set out in II, from the year in which one of the three cond…
…principale, prévue à l'article 1407 ;4° La cotisation foncière des entreprises, prévues à l'article 1447 ;5° (Repealed);6° La redevance des mines, prévue à l'article 1519 ;7° L'imposition forfaitaire…
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