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Showing 6231–6240 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
The tax provided for in Article 990 D is not deductible when calculating income tax or corporation tax.
The tax is due on the property or property rights owned on 1st January of the tax year, with the exception of property duly entered in the inventories of legal entities operating as property dealers o…
Legal entities: legal persons, bodies, trusts or comparable institutions which, directly or through an interposed entity, own one or more properties located in France or are holders of real rights rel…
Acquisitions of properties in the nature of woods and forests and bare land not subject to a prohibition on afforestation, recorded in a notarised deed signed before 1 January 2005, are exempt from an…
Municipalities and public establishments of inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in Article 1639 A bis, exempt from proper…
…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. VI.-Where the…
…llboards, screen posters or posters on special portable equipment, established beyond a distance of 100 metres around any agglomeration of houses or buildings.
…the first paragraph of this a during the three years preceding that of the taxation does not exceed 10% of the average revenue derived from the total activity carried out in this building during the s…
…occupation provided for in the first paragraph and sets a single exemption rate of 25%, 50%, 75% or 100%.II. - In order to benefit from the exemption, before 1st January of the first year in respect o…
Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in l'article 1639 A bis, exempt from pro…
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