Article 1383 C ter
…s to apply from 1 January of the second year following the reference period, referred to in Article 1467 A, during which the taxpayer no longer meets the required conditions.This exemption ceases to a…
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Showing 21–29 of 29 articles for “Art. 1467”
…s to apply from 1 January of the second year following the reference period, referred to in Article 1467 A, during which the taxpayer no longer meets the required conditions.This exemption ceases to a…
…to apply: 1° From 1 January of the second year following the reference period mentioned in article 1467 A during which the person liable for the business property tax relating to the establishment to…
…between, on the one hand, the sum of the business property tax assessment items defined in article 1467 relating to the activity carried out in a regeneration employment area and relating to the peri…
…nefit from this exemption, the establishment must, during the reference period mentioned in Article 1467 A, be operated by a company belonging to the category of micro, small and medium-sized enterpri…
…over excluding tax of less than 2 million euros during the reference period provided for in Article 1467 A, possibly corrected to correspond to a full year, or has a balance sheet total of less than 2…
…us year in return for the reduction in the taxable fraction of revenue referred to in 2° of article 1467, as well as, as from tax assessments drawn up in respect of 2011, the difference between, on th…
…to be before any application of the allowance provided for in the penultimate paragraph of Article 1467.
…taken into account is that, excluding tax, achieved during the reference period defined in Article 1467 A. Where the reference period does not correspond to a twelve-month period, the amount of turno…
…oncerning the number of employees, the reference period to be used is the year mentioned in article 1467 A.III. - (Repealed)IV. - The reporting obligations of the persons and organisations concerned b…
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