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Showing 61–70 of 11078 articles for “Art. C. constit. 9 December 2022”
…roperty meeting the conditions set out in II of Article 750, drawn up between 1 January 2018 and 31 December 2028, are exempt from the 2.50% duty up to the value of property located in the collectivit…
I. - The public establishments for inter-municipal cooperation mentioned in 1 of III of Article 1379-0 bis are substituted for the member municipalities for the provisions relating to the business pro…
…sible for inter-municipal cooperation, in accordance with the conditions set out in I of Article 1639 A bis, the property tax base for shops and boutiques within the meaning of Article 1498, whose mai…
I. - The public establishments for inter-communal cooperation mentioned in I of article 1379-0 bis are substituted for the member communes for the application of the provisions relating to the busines…
Where, subsequent to the exercise of the option provided for in the first paragraph of II of article 208 C, real estate, rights in rem mentioned in the sixth paragraph of II of the same article, right…
1. Taxable persons who make supplies of gold that are exempt pursuant to article 298 sexdecies A may deduct the value added tax that has been charged on: a. Their purchases of investment gold where th…
…ts own tax system decides otherwise, in accordance with the conditions laid down in I of Article 1639 A bis, properties located in the priority urban policy neighbourhoods defined in article 5 of Law…
…risque, provided that there is no arm's length relationship within the meaning of 12 of l'article 39 between the companies and these latter companies or these funds.These companies may request the im…
1. Venture capital companies, management companies of venture capital mutual funds, specialised professional funds falling under article L. 214-37of the Monetary and Financial Code in its wording prio…
…f derogation, for parking areas that are commercially operated, the rates are reduced by 75% for 2019, 50% for 2020 and 25% for 2021.3. - These rates are updated on 1 January each year according to th…
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