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Showing 1701–1710 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
I. - Subject to article 1518 F, taxpayers may lodge a claim against the valuation attributed to the built properties they own or have the disposal of, within the time limit and in the forms provided f…
…ax year. It is not due the year the unit is commissioned.The annual rate of the tax is set at €19,405 per megawatt installed. This amount is revalued each year in line with the forecast rate, associat…
…benefit from the exemption, the establishment must have an average audience capacity of less than 1,500 seats;c) theatrical tours and demountable theatres exclusively devoted to dramatic, lyrical or c…
…g out, in premises that are freely accessible to the public, retail new books representing at least 50% of turnover during the reference period referred to in Article 1467 A and that do not have the i…
…a small or medium-sized enterprise within the meaning of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in a…
…nt and tools present in the buildings or on the land and intended for the activity does not exceed €500,000, these buildings and land do not have an industrial character. An increase in the threshold…
…tors likely to modify the method of determining the rental value pursuant to articles 1499-00 A or 1500. The same applies to changes in the physical characteristics or environment.The communes and the…
Transfers and conveyances resulting from the execution of a trust agreement do not affect the rental value of the assets concerned.
Decisions taken pursuant to articles 1504 and 1518 ter cannot be contested in a dispute relating to the rental value of a built-up property.
…of this I is subject to a reduction. The amount of this allowance is equal, in the first year, to 75% of the exempt base of the last year of application of the exemption provided for in the second pa…
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