Article 1379 bis
The taxation and assessment rules, as well as those relating to the filing of returns, provided for by this code with regard to direct local taxes for the taxpayers mentioned in the second paragraph o…
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Showing 341–350 of 34257 articles for “Art. 3 bis”
The taxation and assessment rules, as well as those relating to the filing of returns, provided for by this code with regard to direct local taxes for the taxpayers mentioned in the second paragraph o…
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…
…w no. 89-462 of 6 July 1989 aimed at improving rental relations and amending the loi n° 86-1290 du 23 décembre 1986, is calculated pro rata to the length of time the premises were used to accommodate…
…82, 1.11 for all types of built-up property and 1.09 for non-built-up property; c. In respect of 1983, at 1.08 for industrial properties other than those referred to in Article 1500, at 1.13 for built…
…al aid for specialist and independent press distributors, in the version in force on 29 December 2013, are exempt from business property tax.II. - To benefit from the exemption provided for in I, an e…
The municipal council of a commune whose territory was, prior to the entry into force of law no. 83-636 du 13 juillet 1983 modifiée portant modification du statut des agglomérations nouvelles, partial…
If the national identity card is not presented for renewal, a stamp duty of €25 will be charged.
…ally engages in the retail purchase of ferrous and non-ferrous metals is required to submit, before 31 January each year, to the departmental directorate of public finance of the place of his residenc…
Taxpayers whose business property tax assessment bases decrease benefit, at their request, from a rebate corresponding to the difference between the bases of the penultimate year and those of the last…
…in Article 199 sexdecies, after deducting the specific aid provided for in 5° of II of Article L. 133-5-12 of the Social Security Code paid during the penultimate year. When the amount of the specifi…
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