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Showing 3011–3020 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…mall or medium-sized enterprise, within the meaning of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in appl…
…small or medium-sized enterprise within the meaning of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in appl…
…ment zones defined in II of the same Article 44 septdecies that they have created between 1 January 2019 and 31 December 2023, from the year following that of their creation.For seven years from the y…
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.
The following are exempt from business property tax:1° Publishers of periodical sheets and companies in which they hold a majority of the capital and to which they entrust the performance of grouping…
…ed out in one or more of these priority neighbourhoods, up to a limit of a net taxable base set for 2023 at €30,630 and updated each year according to the change in prices. Only establishments with fe…
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…
…ies and 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 distr…
…be boosted defined in II of the same Article 44 sexdecies that they have created between 1 January 2018 and 31 December 2023, from the year following that of their creation.For seven years from the y…
…which the business is created or taken over.IV. - The benefit of exemptions granted from 1 January 2014 is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on th…
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