Article 239 nonies
…l estate to which are allocated furnishings, equipment or goods allocated to these properties and necessary for the functioning, use or operation of the latter by a third party, mentioned in article L…
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Showing 21–30 of 3970 articles for “Art. CE 29 January 1982 n° 18058”
…l estate to which are allocated furnishings, equipment or goods allocated to these properties and necessary for the functioning, use or operation of the latter by a third party, mentioned in article L…
…4 septdecies do not apply where one or more turnover declarations relating to the financial year concerned have not been filed within the deadline and this is the second successive omission.
The provisions of articles 879 to 881 M are applicable to formalities concerning buildings located in Saint-Barthélemy, Saint-Martin and Saint-Pierre-et-Miquelon.
If the Commission nationale des comptes de campagne et des financements politiques instituted in Article L. 52-14 of the Electoral Code finds that a political party or grouping is in breach of the obl…
…me proportion for the fraction of the value added taxed for the benefit of the local authorities concerned by the exemption from business property tax.II. - Where establishments may be exempted from b…
…completion of the transaction giving rise to it.Orders by the Minister may institute simplified procedures and delegate decision-making authority to tax administration officials with at least the ran…
Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…
…e of the municipal or inter-municipal share of the development tax may be increased by up to 20% in certain sectors by a reasoned decision taken under the conditions provided for in II of article 1639…
…ting to the business property tax and the business value added tax and for the collection of the proceeds of these taxes.I bis. - They are also substituted for the member municipalities for the collec…
…eries mentioned in 5 and 6 of article 266 septies of products dispatched or transported outside France by the taxpayer or on his behalf are exempt from the tax provided for in article 266 sexies.II-Th…
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