Article 1464 B
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…
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Showing 6001–6010 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
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…
…nce with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning of the European Union to de minimis aid.
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The following are exempt from business property tax: 1° Owners or tenants who accidentally rent out part of their personal dwelling, when moreover this rental is not of a periodic nature ; 2° Persons…
Mine concessionaires, amodiataires and sous-amodiataires of mining concessions, holders of mining permits and explorers of oil and fuel gas mines are exempt from business property tax only for the ext…
…aken under the conditions defined in article 1639 A bis, exempt from business property tax:1° Up to 100%, live entertainment companies in the following categories:a) national theatres;b) other fixed t…
…declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty, or an intermediate-sized enterprise, within the meaning of article 3 of d…
…declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty; 2° At least 50% of the company's capital is held, on a continuous basis:…
…declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty.Outside regional aid areas, the benefit of the exemption is subject to com…
Municipalities or public establishments for inter-municipal cooperation with their own tax system may decide to exempt municipal credit unions from business property tax, in whole or in part.
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