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Showing 1551–1560 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…benefit of the exemption is subject to compliance with Article 14 of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in a…
Municipalities and public establishments of inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in Article 1639 A bis, exempt from proper…
I.-Municipalities and public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in Article 1639 A bis, partially or full…
…tions provided for in I of article 1639 A bis, exempt from property tax on built properties, up to 25% or 50%, buildings used for residential purposes that :- are built less than three kilometres from…
…tructions with the exception of land occupied by greenhouses assigned to an agricultural operation; 5° With the exception of those mentioned in the last paragraph of the article 1393, uncultivated lan…
From 1 January 2015, unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system, under the conditions provided for in I of Article…
…value of these properties determined in accordance with the principles defined by articles 1494 to 1508 and 1516 to 1518 B and subject to deduction of 50% of its amount in consideration of management,…
…is and for its own share, limit the exemption provided for in the first paragraph of this I to 40%, 50%, 60% or more. The municipality may, by a decision taken under the conditions set out in article…
…iod is extended to twenty-five years when the decision to grant State aid is made between 1 July 2005 and 31 December 2026.The exemption applies from the year following that of completion of the devel…
New homes allocated to the principal dwelling and completed before 1 January 2023 are exempt from property tax on built properties for a period of twenty years from the year following that of their co…
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