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Showing 2021–2030 of 46860 articles for “Art. 80 bis II”
The tax is set at 0.40% for movable property and 0.70% for immovable property, of the value specified in Article 1005. Payment is made, for the previous year, within the first three months of the foll…
…ted market or offered to the public on a multilateral trading facility subject to the provisions of II of Article L. 433-3 of the Monetary and Financial Code or at least 20% of whose capital is held b…
Drivers and coachmen who own one or two carriages that they drive and manage themselves are exempt from business property tax, provided that the two carriages are not used simultaneously, that they ha…
…ding companies benefiting from the exemption, and operating under the conditions set out in Chapter III of Title V of Book II of Part One of the Labour Code, as well as economic interest groups made u…
The following are exempt from business property tax: 1° Workers who do contract work for private individuals, or on their behalf and with materials belonging to them, whether or not they have a sign o…
…tax: 1° Fishermen using one or two boats for their professional activity, even if they own them; 1° bis Small-scale fishing companies referred to in Article L. 931-2 of the Rural and Maritime Fishing…
The following are exempt from business property tax:1° Local authorities, public establishments and State bodies, for their activities of an essentially cultural, educational, health, social, sporting…
…ted market or offered to the public on a multilateral trading facility subject to the provisions of II of Article L. 433-3 of the Monetary and Financial Code or more than 50% of whose capital is held…
I. - Subject to the provisions of II, the following are exempt from cotisation foncière des entreprises: 1° Agricultural cooperative companies and their unions and agricultural collective interest com…
…operty tax: 1° Disaster loan groups set up under the provisions of articles 44 to 49 of law no. 47-580 of 30 March 1947; 2° Associations of war wounded and veterans recognised as being in the public i…
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