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Showing 60116020 of 14294 articles for Art. BOI-RFPI-BASE-20-20 n° 10

French General Tax CodeIn force
Section V: Business property tax

Article 1458

…tmental press by virtue of the activity they carry out in accordance with the provisions of Article 10 of Law no. 87-39 of 27 January 1987 on various social measures.4° Press salespersons by virtue of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1466 A

…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. However, at th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1476

I. - The business property tax is assessed in the name of the persons carrying out the taxable activity, under the conditions laid down for direct taxation, subject to the same penalties or appeals.II…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1458 bis

…nd that qualify as specialist press distributors within the meaning of Article 2 of Decree No. 2011-1086 of 8 September 2011 instituting exceptional aid for specialist and independent press distributo…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1463 A

…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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1465 A

…revision mentioned in the fifth paragraph of this A.For the communes mentioned in V of Article L. 5210-1-1 of the General Code of Territorial Authorities, the classification criteria are assessed at t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1457

…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.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1460

The following are exempt from business property tax: 1° Secondary education establishments that have signed a contract with the State in application of article L442-1 of the Education Code and higher…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1464 F

…declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty. The exemption ceases to apply from 1 January of the year following the ye…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1466 B bis

…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 co…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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