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Showing 6231–6240 of 19020 articles for “Art. 5° bis”
…The following are excluded from the scope of the tax:1° Parking areas exempted pursuant to 1° to 2° bis and 5° of V of article 231 ter ;2° The parking areas mentioned in III of this article with a sur…
…pale, prévue à l'article 1407 ;4° La cotisation foncière des entreprises, prévues à l'article 1447 ;5° (Repealed);6° La redevance des mines, prévue à l'article 1519 ;7° L'imposition forfaitaire sur le…
…business property tax rate within this limit, without the increase in the rate being more than 5%.I bis. - 1. In municipalities where the business property tax rate or bases were zero the previous yea…
…ticle L. 211-1 of the Monetary and Financial Code, without prejudice to the provisions of 4° and 4° bis of I of article L. 233-9 of this code. The same applies to the voting rights that this person ma…
…age rate of charge is calculated on the assumption that the duration of the credit is three months; 5° In the case of a credit agreement with no fixed duration, including credit that must be repaid in…
…graph; 3° Articles R. 561-40 to R. 561-42; 4° Article R. 561-42-1 with the exception of 2°, 3°, 4°, 5°, 7° and 8°; 5° Articles R. 561-42-2 to R. 561-64. II. - For the application of I: 1° References t…
…graph; 3° Articles R. 561-40 to R. 561-42; 4° Article R. 561-42-1 with the exception of 2°, 3°, 4°, 5°, 7° and 8°; 5° Articles R. 561-42-2 to R. 561-64. II. - For the application of I: 1° References t…
1. The following are exempt from corporation tax:1° (provisions no longer applicable);1° bis. Professional trade unions, whatever their legal form, and their unions for their activities relating to th…
…years from the year following that of their completion when they have benefited from article 279-0 bis A. This exemption only applies to housing rented under the conditions set out in 1° of I of the…
Les sociétés civiles de moyens définies à Article 36 of law no. 66-879 of 29 November 1966 does not fall within the scope of corporate income tax, even when these companies have adopted the status of…
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