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Showing 6121–6130 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
…and their groupings with their own tax system taken pursuant to article 81 of the 1990 finance law (n° 89-935 of 29 December 1989) are applicable under the conditions set out in the first paragraph. I…
…declaring certain categories of aid compatible with the internal market in application of Articles 107 and 108 of the Treaty.IV. - In French Guiana, the woods and forests mentioned in 1° of I of Arti…
…k. II. - The exemption for undeveloped properties provided for in I of this article is increased to 100% for undeveloped properties located in natural areas covered by articles L. 322-1 to L. 322-14,…
From 1 January 2012, municipal councils and the deliberative bodies of local authority groupings with their own tax status may exempt orchards, fruit crops of trees and shrubs and vines, each for its…
In French Guiana, municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provide…
…nce with Commission Regulation (EU) No 1408/2013 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 in the agricult…
I. - The creation or extension of an establishment is exempt from business property tax for a period of three years from, depending on the case, the year following that of the creation or the second y…
I. - The business property tax is due for the entire year by the taxpayer who carries out the activity on 1 January.However, a taxpayer who ceases all activity in an establishment is not liable for th…
Decisions taken pursuant to articles 1504 and 1518 ter cannot be contested in a dispute relating to the rental value of a built-up property.
…have been established for that same year without application of A of XVI of Article 34 of Law no. 2010-1658 of 29 December 2010 on amending finance for 2010, in the version in force on 31 December 201…
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