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Showing 2921–2930 of 9285 articles for “Art. BOI-ENR-DMTG-10-10-40-10 n° 250”
I.-The basis of assessment for property tax on buildings owned by non-trading property companies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, th…
I.- Subject to the provisions of II, the provisions of the articles listed in the left-hand column of the table below shall apply in New Caledonia, in the wording indicated in the right-hand column of…
I.-The provisions of the articles mentioned in the left-hand column of the following table shall apply in French Polynesia, subject to the provisions of II, in the wording indicated in the right-hand…
MEDICAL CERTIFICATEReminder of the regulations: a medical certificate issued less than three months before the date on which the application is submitted is required for anyone holding a national wate…
I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…
1. The rates of the tax referred to in article 266 sexies are set as follows :A-0.-The authorisations mentioned in each of the rows of the tables in the second paragraph of a and b of A of this 1 and…
…cle 257 ;3° Housing that does not meet the decency requirements, as set out in the article 6 of law n° 89-462 of 6 July 1989 tending to improve rental relations and amending law n° 86-1290 of 23 Decem…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
The taxable profits of small-scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of act…
Dividends on labour shares allocated to employees of sociétés anonymes à participation ouvrière governed by the law of 26 April 1917 are subject to income tax according to the rules applicable to sala…
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