Article 1450
Farmers, including salt marsh owners or farmers, are exempt from the business property tax (cotisation foncière des entreprises). Also exempt are employers' groups made up exclusively of individual fa…
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Showing 5611–5620 of 14701 articles for “Art. BOI-RFPI-BASE-10-20 n° 60”
Farmers, including salt marsh owners or farmers, are exempt from the business property tax (cotisation foncière des entreprises). Also exempt are employers' groups made up exclusively of individual fa…
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…
The following are exempt from business property 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 Art…
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…
…r cooperative production company under the conditions provided for in the amended article 25 of law n° 78-763 of 19 July 1978 on the status of sociétés coopératives de production. The exemption is, ho…
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…
The following are exempt from business property 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 vet…
…ling under article L. 214-37 of the Monetary and Financial Code as it stood prior to the ordonnance n° 2013-676 du 25 juillet 2013 modifiant le cadre juridique de la gestion d'actifs, des fonds profes…
I. - The municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a general resolution adopted under the conditions defined in l'article 1639 A…
I. - The exemption from 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…
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