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Showing 4081–4090 of 52948 articles for “Art. CE 27-1-2017 n° 391817”
…of the year following the year in which the property is attached to a qualifying establishment.They cease to apply from 1st January of the year following the year in which the property is no longer us…
…a period of five years.The exemption applies to buildings attached, between 1 January 2007 and 31 December 2023 inclusive, to an establishment qualifying for the exemption provided for in I quinquies…
…built-up properties for a period of seven years buildings belonging to a company created until 31 December 2025 and meeting, during the reference period mentioned in article 1467 A, under the conditio…
…icle 1639 A bis, exempt from property tax on built-up properties the properties located in the defence restructuring zones defined in 1° and 2° of 3 ter of the article 42 of law no. 95-115 of 4 Februa…
…bis of which the settlor or at least one of the beneficiaries is domiciled for tax purposes in France or which includes property or a right situated there, the administrator of a trust defined in art…
…reasonably expect to derive from a scheme, taking into account all the relevant facts and circumstances, is the obtaining of a tax advantage. In the case of a marker falling under 1° of the aforementi…
…mber States, the cross-border scheme is declared exclusively to the French tax authorities when France is the European Union Member State that comes first in the list below : a) The Member State in wh…
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…ry and Financial Code for their transactions with French residents and all persons who habitually receive securities, titles or funds on deposit must declare to the tax authorities the opening and clo…
…y referred to in Article 1649 AD is any person who designs, markets or organises a cross-border device that must be declared, makes it available for the purposes of its implementation or manages its i…
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