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Showing 2391–2400 of 9503 articles for “Art. CJEU – C-593/21 – 13 Oct. 2022”
Municipalities and public establishments of inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in article 1639 A bis, exempt, for their…
The taxation and assessment rules, as well as those relating to the filing of returns, provided for by this code with regard to direct local taxes for the taxpayers mentioned in the second paragraph o…
…poses and allocated to the principal dwelling belonging to the association mentioned in article L. 313-34 du code de la construction et de l'habitation or to non-trading property companies in which th…
…tioned in article 10-3 of the same law may not benefit from the exemptions provided for in articles 1384 to 1384 F of this code when the buildings they replace, within the perimeter of the same priori…
…0 A.The benefit of the exemption is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning o…
…system.When the conditions required to benefit from one of the exemptions provided for in articles 1383 A, 1383 D or 1383 H and that provided for in this article are satisfied, the taxpayer must opt…
…ration is filed.Where the conditions required to benefit from the exemption provided for in article 1383 E and those provided for in the first paragraph of this article are met, the exemption provided…
The basis of assessment for property tax on built properties for residential premises allocated exclusively to the accommodation of seasonal agricultural employees under the conditions provided for by…
I. - In Mayotte, the tax base for property tax on built-up properties sold from 18 September 2013 until 31 December 2016 by a public entity to unlawful occupants of buildings used as their main dwelli…
I.-The basis of assessment for property tax on buildings owned by non-trading property companies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, th…
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