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Showing 131–140 of 302 articles for “Art. 151 octies”
In the case of associations in the event of survival, the distribution concerns the entire assets of the association. It is made between the beneficiaries in proportion to the amount of their subscrip…
For the assessment of local taxes, the rental values of specific port handling tools, equipment and facilities transferred or having been the subject of a transfer of real rights under the conditions…
I. - Municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in I of Article 1639 A bis,…
…same I and, where applicable, after applying the penultimate paragraph of article 1467 and article 1518 A quinquies. The reduction is equal to 85% of the amount of the change in rental value in the f…
I. - 1. With a view to establishing the property tax on built-up properties, the business property tax, the council tax on second homes and other furnished premises not allocated to the principal dwel…
I. - Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by means of a concordant decision taken under the conditions laid down in I of Article 1639…
…axed on the basis of their actual profits or exempt pursuant to articles 44 sexies, 44 sexies A, 44 octies A and 44 duodecies to 44 septdecies, carrying out an agricultural activity or an industrial,…
…roperty is transferred as part of transactions placed under the regimes provided for in articles 41,151 octies, 151 octies A, 210 A or 210 B if the beneficiary of the transfer undertakes to use the as…
…ement to the tax reduction are transferred as part of the transactions mentioned in articles 41 and 151 octies , in the second paragraph of I of article 151 octies A and in articles 210 A and 210 B, i…
…ntribution made under the regime provided for in I ter of article 93 quater, in a of I of l'article 151 octies or to the I and II of l'article 151 octies A, from the date on which the contributor bega…
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