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Showing 5511–5520 of 52948 articles for “Art. CE 27-1-2017 n° 391817”
…cial year, so as to enable these data to be compared. They shall include, where appropriate, references to the amounts indicated in the documents referred to in Article R. 232-1 of this code. II.-When…
I.- Articles R. 5121-133 to R. 5121-135 do not apply to gene therapy and xenogenic cell therapy preparations. II-Any gene therapy or xenogenic cell therapy preparation that does not have the authorisa…
Under conditions laid down by decree, issuers receive remuneration from legal entities or individual entrepreneurs paid by universal service vouchers for the reimbursement of these vouchers. By way of…
…ncome, the income tax base is increased to a lump sum determined by applying the following scale to certain elements of this lifestyle, when this sum is greater than or equal to €50,447; this limit is…
Property tax on built-up properties, property tax on non-built-up properties and council tax on second homes and other furnished premises not allocated to the principal dwelling are established for th…
…The provisions of articles 1391 and 1391 B are applicable to taxpayers whose income for the year preceding that for which the tax assessment is made does not exceed the sum of 11,885 €, for the first…
…axed on the initial roll are entered on a supplementary roll which may be levied no later than 31 December of the year following the year of taxation.
…e activity of letting or subletting bare buildings is carried out by persons who, during the reference period defined in article 1467 A, derive gross revenue excluding tax, within the meaning of artic…
…is established on the basis of the cadastral rental value of these properties determined in accordance with the rules defined in
…r the entire year by the taxpayer who carries out the activity on 1 January.However, a taxpayer who ceases all activity in an establishment is not liable for the business property tax for the months r…
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