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Showing 5921–5930 of 60652 articles for “Art. CISG adopted 11 April 1980 – in force for France 1 January 1988”
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…
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.
…under concession or with a capacity of more than 500 kilowatts are apportioned between the communes in whose territory the watercourses used or civil engineering works exist, taking into account the s…
I. - The business property tax is assessed in the name of the persons carrying out the taxable activity, under the conditions laid down for direct taxation, subject to the same penalties or appeals.II…
The activity of the persons 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…
The following are exempt from business property tax: 1° Secondary education establishments that have signed a contract with the State in application of article L442-1 of the Education Code and higher…
Sont exonérés de la cotisation foncière des entreprises : 1° (Abrogated) ; 2° Les organismes d'habitations à loyer modéré mentionnés à l'article L. 411-2 of the French Construction and Housing Code, t…
Gambling houses are subject to a tax in the forms and according to the procedures determined in articles 1560 to 1566.
1. Failure to file within the prescribed time limit a declaration or deed containing an indication of items to be taken into account for the assessment or liquidation of the tax shall result in the ap…
The persons responsible for organising the holiday at the holiday destination are required to inform the Prefect of the département in which the holiday destination is situated without delay of any se…
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