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Showing 7691–7700 of 60176 articles for “Art. 182 A ter”
I.-Buildings located in the priority development zones defined in II of Article 44 septdecies are exempt from property tax on built properties.The exemption applies to buildings attached to an establi…
1. With a view to calculating income tax, any person liable to that tax is required to complete and send to the administration a detailed declaration of their income and profits, their family expenses…
I. - Undeveloped properties classified in the first, second, third, fifth, sixth and eighth categories as defined in the ministerial instruction of sixth and eighth categories defined in article 18 of…
I. - Agricultural businesses benefit from a tax credit in respect of each of the years 2011 to 2025 during which at least 40% of their revenue comes from activities mentioned in Article 63 under the o…
1. Value added tax must be paid by the persons carrying out the taxable transactions, subject to the cases referred to in Articles 275 to 277 A where payment of the tax may be suspended.However, where…
The Office national d'indemnisation des accidents médicaux, des affections iatrogènes et des infections nosocomiales (National Office for Compensation for Medical Accidents, Iatrogenic Diseases and No…
1 Corporation tax is assessed under the same conditions and subject to the same penalties as income tax (industrial and commercial profits, tax regime based on actual profits or based on the simplifie…
Municipalities are prohibited from assuming responsibility in their own budgets for expenditure on the public services referred to in article L. 2224-1.However, the municipal council may decide on suc…
I. - The proceeds of the special equipment taxes levied for the benefit of the public land establishments referred to in articles L. 321-1 et L. 324-1 of the town planning code, the Etablissement publ…
I.-Real estate properties located in a dynamic urban area defined in II of Article 44 sexdecies are exempt from property tax on built-up properties. The exemption applies to buildings attached to an e…
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