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Showing 3861–3870 of 4521 articles for “Art. 20 January 1987”
…a legal person registered in that register. In addition, for proceedings opened on or after 26 June 2018, the judgment shall be mentioned together with an indication of the main, secondary or territor…
…The business value added contribution is payable by the taxpayer who carries on the business on 1 January of the tax year.2. However, in the event of a contribution, transfer of business, demerger o…
I. - On 1 January 2016, a public establishment for intercommunal cooperation with its own tax status, with special status, called the Greater Paris metropolis, is created, bringing together:1° The com…
…cial reorganisation or liquidation proceedings instituted by the aforementioned law no. 85-98 of 25 January 1985 may only be opened in respect of a company mentioned in article L. 310-1 at the request…
…nstituted.II. - The tax is due for each dwelling that has been vacant for at least one year, on 1st January of the tax year, with the exception of dwellings owned by low-income housing organisations a…
…of this article and the reporting obligations. PROVISIONS APPLICABLE TO CONTRACTS CONCLUDED FROM 1 JANUARY 1996. The cost price of the asset acquired at the end of a leasing contract is increased by…
…ents carrying out retail sales of new books that have the independent reference bookshop label at 1 January of the tax year.II. - To benefit from the exemption provided for in I, an establishment must…
…1639 A bis, exempt from business property tax for a period of seven years businesses existing on 1 January 2004 or created between that date and 31 December 2025, and meeting, during the reference pe…
…The flat-rate tax is due each year by the operator of the installations, works and pipelines on 1st January of the tax year.III. - The amount of the flat-rate tax is set at:- €638,998 per liquefied na…
…d by players and the sums paid out or to be paid out to winners. The sums wagered by players from 1 January 2020 are defined as sums wagered from the date on which the event or events on which the gam…
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