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Showing 2061–2070 of 27387 articles for “Art. Aut. conc. n° 14-DCC-167 du 13 Nov 2014”
…rom property tax on built-up properties and from the business property tax provided for in articles 1383 A and 1464 B is subject to a decision by the deliberating body of the local authorities or publ…
…ticle 1639 A bis, exempt from business property tax the activities of public administrative higher education or research establishments managed by industrial and commercial activity departments mentio…
…sinesses existing on 1 January 2004 or created between that date and 31 December 2025, and meeting, during the reference period mentioned in article 1467 A, to the conditions set out in 1°, 3°, 4° and…
The assets allocated to the public service missions of territorial professional health communities are exempt from business property tax, when their health project is validated under the conditions pr…
…m, depending on the case, the year following that of the creation or the second year following that during which the extension of the establishment took place. In the case of the creation of an establ…
Taxpayers subject to the reporting obligations mentioned in articles 53 A, 96,96 A, 223 and 302 septies A bis are required to include on the declarations mentioned in the same articles the information…
I. - Companies that benefit from the exemptions provided for in Articles 44 sexies and 44 quindecies may be temporarily exempted, under the conditions set out in Article 1464 C, from the business prop…
…three and less than eleven people. The number of employees is assessed in accordance with the procedures set out in I of article L. 130-1 of the Social Security Code. Notwithstanding the same I, the…
…an eleven employees. The number of employees in the company is assessed in accordance with the procedures set out in I of article L. 130-1 of the Social Security Code. By way of derogation from the sa…
…x system or the Lyon metropolitan authority may proceed with an automatic tax assessment. This procedure is laid down by decree in the Conseil d'Etat.When these declarations have the effect of reducin…
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