Article 1473
…basis of the rental value of the property located there (1).The business property tax due for replacement activities is assessed at the place of the main establishment mentioned by the interested par…
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Showing 4781–4790 of 52948 articles for “Art. CE 27-1-2017 n° 391817”
…basis of the rental value of the property located there (1).The business property tax due for replacement activities is assessed at the place of the main establishment mentioned by the interested par…
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…in one or more rooms of their main home, provided that the rooms rented constitute the main residence of the tenant or furnished sub-tenant, and that the rental price remains set within reasonable li…
Mine concessionaires, amodiataires and sous-amodiataires of mining concessions, holders of mining permits and explorers of oil and fuel gas mines are exempt from business property tax only for the ext…
…siness property tax is based on the rental value of property subject to property tax located in France, excluding property exempt from property tax on built-up properties under 11°, 12° and 13° of Art…
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 rental values of hydroelectric facilities under concession or with a capacity of more than 500 kilowatts are apportioned between the communes in whose territory the watercourses used or civil engi…
…onditions laid down for direct taxation, subject to the same penalties or appeals.II. - By way of exception to the provisions of I, the business property tax is assessed:a) When the activity is carrie…
…mentioned in article L. 135-1 of the French Commercial Code of which the total gross remuneration received for this activity during the reference period defined in article 1467 A, is less than the lim…
…taxpayer or resulting from the declaration or deed filed late, of an increase of:a. 10% in the absence of a formal notice or in the event that the declaration or deed is filed within thirty days of re…
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