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Showing 3121–3130 of 8998 articles for “Art. BOI-RFPI-BASE-20-50 n° 20”
…e article 1391 and who have benefited from the exemption provided for in I of article 28 of law no. 2014-891 of 8 August 2014 on rectifying finance for 2014 when the amount of income for the year prec…
…list drawn up by the competent authority following approval of the objectives document for a Natura 2000 site and they are the subject of a management commitment defined in article L. 414-3 of the Env…
Where no special rolls are drawn up (1), the taxpayers omitted or insufficiently taxed on the initial roll are entered on a supplementary roll which may be levied no later than 31 December of the year…
The construction, manufacture or recasting of military equipment carried out by the State in its industrial establishments is subject to business property tax. The same applies to maintenance and majo…
…operty tax is not payable by the organisations mentioned in the first paragraph of 1 bis of Article 206 which meet the three conditions set by that same paragraph. III. - The persons and companies men…
…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…
…t of the exemption referred to in I is subject to compliance with Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in appl…
I. - Non-built properties classified in the second and sixth categories defined in article 18 of the ministerial instruction of 31 December 1908 and located in the wetlands defined in 1° of I of artic…
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…
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