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Showing 3831–3840 of 4242 articles for “Art. 21 January 1997”
…action of this tax calculated on their taxable income at the rates mentioned in I and IV of article 219 and reduced by an allowance which may not exceed 763,000 euros per twelve-month period. Where a…
I. - Capital gains realised up to a date to be set by decree (1), but no earlier than 1 January 1972, by companies subject to income tax as industrial and commercial profits or corporation tax, on the…
…ons of the town council or decisions taken by delegation of the town council pursuant to article L. 2122-22 with the exception of:a) Deliberations relating to road and parking fee tariffs, the classif…
…s in respect of direct support allocated in application of Council Regulation (EC) No 73/2009 of 19 January 2009, excluding turnover from forestry, shellfish farming and freshwater fishing activities.…
…in national currency of the amount referred to in I shall be determined annually with effect from 1 January. It is determined on the basis of the conversion rates applicable on the first working day o…
…terial instruction of 31 December 1908 and located in the wetlands defined in 1° of I of article L. 211-1 of the Environment Code are exempt from property tax on undeveloped land levied for the benefi…
…referred to in 1° to 3° must provide the necessary evidence to the relevant tax department before 1 January of the year following that in which they set up. II.-The benefit of the exemptions is subjec…
…o a maximum amount set at 0.3275% of the annual amount of the social security ceiling in force on 1 January of the tax year. This maximum amount is set at 0.065% of the same annual amount of the socia…
I. - With effect from 1st January 2004, a tax is introduced for the benefit of the National Association for Automobile Training. It contributes to the financing of initial vocational training, in part…
…icipality. The tax is payable by owners of properties bordering roads open to public traffic on 1st January of the tax year. When the riparian property is governed by loi n° 65-557 du 10 juillet 1965…
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