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Showing 6281–6290 of 19020 articles for “Art. 5° bis”
The tax reduction mentioned in Article 199 decies E is granted in respect of the acquisition of housing that has been completed for at least fifteen years and that is undergoing renovation work. By wa…
The tax reduction mentioned in articles 199 decies E and 199 decies EA is granted, under the same conditions, when the property is owned by a company not subject to corporation tax, on condition that…
Any taxpayer who, between 1 January 1999 and 31 December 2010, acquires a new dwelling or a dwelling in a future state of completion forming part of a classified tourist residence in a rural revitalis…
Deeds recording the transfer by mutual agreement of a small-scale fishing vessel and the equipment used to operate it are registered free of charge.
…cipal cooperation with its own tax system, under the conditions provided for in I of Article 1639 A bis for its share of property tax, housing acquired by a public land institution as part of operatio…
From 1st January 2000, premises acquired, fitted out or built with a view to creating temporary or emergency accommodation facilities that are the subject of an agreement between the owner or manager…
…eir own tax status may, by a deliberation taken under the conditions provided for in Article 1639 A bis, exempt, for their share of property tax on built-up properties, for a period of five years, res…
…s and bodies authorised to collect the proceeds of direct local taxation and their additional taxes;5° The rules relating to the control, collection and litigation of direct local taxation as well as…
…are actually incurred, after deducting the tax reductions mentioned in articles 199 quater B to 200 bis, tax credits and non-dischargeable levies or deductions. If the tax credit exceeds the tax due,…
I. - Companies subject to corporation tax may benefit from a tax reduction equal to the costs generated until 31 December 2024 by providing their employees, free of charge, with a fleet of bicycles fo…
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