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Showing 47714780 of 52948 articles for Art. CE 27-1-2017 n° 391817

French General Tax CodeIn force
Section I: General information

Article 1379

…ière sur les propriétés non bâties, prévue à l'article 1393 ;3° La taxe d'habitation sur les résidences secondaires et autres locaux meublés non affectés à l'habitation principale, prévue à l'article…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1454

…from the business property tax, when these different bodies are constituted and operate in accordance with the legislative and regulatory provisions that govern them. The exemption provided for in th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1453

Drivers and coachmen who own one or two carriages that they drive and manage themselves are exempt from business property tax, provided that the two carriages are not used simultaneously, that they ha…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1450

…seeds and seedlings carried out via third parties when the business carries out, during the reference period defined in article 1467 A, a turnover of more than €4,573,000 excluding tax.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1452

…erials belonging to them, whether or not they have a sign or a shop, when they only use the assistance of one or more apprentices who are no more than twenty years old at the start of the apprenticesh…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1449

…added tax;2° Major maritime and river-maritime ports, autonomous ports, as well as ports with the exception of yachting harbours.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1451

…nemaking and irrespective of the marketing method employed, where the corresponding salaried workforce does not exceed three people; 3° The following organisations, which may join the mutual agricultu…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1462

…the control organised by the regulatory texts, provided that they themselves provide the issue service, without a flat-rate deduction of part of the profits for the benefit of third parties.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1465

In regional aid areas and for operations carried out from 1 January 2007 until 31 December 2023, the municipalities and their public establishments for inter-municipal cooperation with their own tax s…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1468

I. - The base for the business property tax is reduced:1° For agricultural cooperatives and unions of cooperatives and agricultural collective interest companies, by half;This reduction does not apply…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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