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Showing 1681–1690 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…have submitted a request to the tax department of each of the establishments concerned, before 1st January of the year following that in which the establishment was created or taken over, certifying…
…vide that they may be remunerated; 2° Agricultural collective interest companies in which more than 50% of the capital or votes are held directly or through subsidiaries by members other than those me…
…the assets transferred are included in the tax base of this operator; this reduction is reduced to 75%, 50% and 25% respectively for each of the following three years.Companies intending to benefit fr…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to radio stations whose power requires a notice, agreement or declaration to the Agence nationale des fréquences pursuant to Articl…
The business property tax is assessed in each commune where the taxpayer has premises or land, on the basis of the rental value of the property located there (1).The business property tax due for repl…
…business property tax is due for the entire year by the taxpayer who carries out the activity on 1 January.However, a taxpayer who ceases all activity in an establishment is not liable for the busine…
…to the fixed assets referred to in the first paragraph which are acquired or created on or after 1 January 1974. The latter are valued in accordance with the last paragraph of 1 of II of Article 1517…
I.-Where the assessment rates referred to in article 1510 have not been set by the departmental commission provided for in article 1651, the mayor, duly authorised by the municipal council, is entitle…
…subject to exceptional depreciation under the articles 39 quinquies E and 39 quinquies F.As from 1 January 1991, the rental values of installations intended to combat water and atmospheric pollution…
…by a deliberation taken under the conditions provided for in I of Article 1639 A bis, institute a 50% allowance applied to the rental value of buildings that are subject to initial taxation from 1 J…
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