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Showing 1–10 of 2313 articles for “Art. 3 · C. com. Art. L 144-7 et R 144-1 · CGI Art. 1728”
I. - The business property tax is due each year by natural or legal persons, unincorporated companies or trustees for their activity carried out under a trust agreement who habitually carry out a self…
The construction, manufacture or recasting of military equipment carried out by the State in its industrial establishments is subject to business property tax. The same applies to maintenance and majo…
The following are exempt from business property tax:1° Local authorities, public establishments and State bodies, for their activities of an essentially cultural, educational, health, social, sporting…
A territorial economic contribution has been introduced, comprising a business property tax and a business value added tax.
1. Failure to file within the prescribed time limit a declaration or deed containing an indication of items to be taken into account for the assessment or liquidation of the tax shall result in the ap…
Farmers may not apply the provision for price increases provided for in 5° of 1 of Article 39 (1). The total amount of provisions for price increases set aside before 1 January 1984 may, as from the f…
The provisions of Article 42 septies are applicable to the start-up grant for young farmers provided for in articles D. 343-9 to D. 343-12 of the rural and maritime fishing code when it is allocated t…
Free transfer duties do not apply to donations taken into account to determine the tax advantage provided for in article 978.
In the case of gradual or residual gifts as referred to in articles 1048 to 1061 of the Civil Code, at the time of the transmission, the legatee or donee established first is liable for transfer dutie…
All or an undivided share of all the movable and immovable, tangible or intangible assets allocated to the operation of a sole proprietorship with an industrial, commercial, craft, agricultural or lib…
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