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Showing 1721–1730 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
…nd taken into account in the tax bases of La Poste, under the conditions provided for in Article 1635 sexies, is equal to the ratio between, on the one hand, the sum of the unrevised rental values of…
…cals to the public as agents registered with the commission referred to in Article 26 of Law No. 47-585 of 2 April 1947 on the status of newspaper and periodical publication grouping and distribution…
…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…
I. - The rental value of premises allocated to residential use or used for home-based salaried activity is determined by comparison with that of reference premises chosen, in the municipality, for eac…
…lations. The following abatement rates shall be applied to the interest rate referred to in 2°: a) 25% in respect of land and buildings, and a) 25% for property acquired or created before 1 January 19…
…of Article 1498: 1° Partial exemptions from direct local taxes are granted for the years 2017 to 2025 when the difference between the assessment established for the year 2017 in application of this co…
…his article, companies that carry out the operations mentioned in the first paragraph of article 1465 under the conditions and subject, where applicable, to the approval provided for in this article a…
…ions relating to the business property tax, with the exception of those provided for in Articles 1465 to 1465 B, the extension of an establishment means the net increase in the tax base compared with…
…st is used.II. - 1° From 1 January 2023, the rates of the communal mining royalty are set at:- €183.50 per kilogram of gold contained for gold ores;- €357.20 per quintal of uranium contained for urani…
…x on electricity production installations using mechanical wind energy at sea mentioned in article 1519 B, for the part relating to installations located in inland waters or the territorial sea, is al…
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