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Showing 21–30 of 60181 articles for “Art. 151 septies A”
I.-In the event of a change in the method for determining the rental value of an industrial building or land pursuant to articles 1499-00 A or 1500, the resulting change in rental value is subject to…
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…
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,…
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…
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. - With regard to the taxation of industrial and commercial profits, an actual profit regime is instituted for small and medium-sized enterprises which includes lighter obligations.II. - (Repealed).…
The option for the simplified tax regime for industrial and commercial profits may be exercised each year. New companies exercise this option within the deadlines set for filing the declaration concer…
The provisions of article 302 septies A bis are not applicable to natural or legal persons or to legal or de facto groupings of persons who carry out an occult activity within the meaning of the secon…
I. - 1. Farmers subject to an actual taxation system may make a deduction for precautionary savings, the amount of which is capped, per twelve-month financial year: a) 100% of taxable profits, if less…
Sums allocated by way of profit-sharing to sole traders, members of partnerships who have not opted to be subject to corporation tax and to collaborating spouses and partners who are allocated to the…
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