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Showing 2531–2540 of 10740 articles for “Art. CJEU – Granarolo – 14 July 2016 – C-196/15”
…xemption provided for in I, an establishment must, during the reference period mentioned in Article 1467 A, be part of a business that satisfies the following conditions:1° The company must be a small…
Subject to II, III IV and VI of article 1478, the reference period used to determine the business property tax base is the penultimate year preceding the year of taxation or the last twelve-month fina…
The rental value of fixed assets acquired as a result of contributions, demergers or mergers of companies carried out before 1976 may not be less than two-thirds of that used to establish the property…
…an 2,000 inhabitants or a commune located in one of the rural regeneration zones defined in Article 1465 A ; 2° From the year following that of their establishment, doctors as well as medical auxiliar…
Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by means of a general decision taken under the conditions defined in I of article 1639…
…tween that date and 31 December 2025, and meeting, during the reference period mentioned in article 1467 A, to the conditions set out in 1°, 3°, 4° and 5° of article 44 sexies-0 A.The exemption applie…
…rty tax, when their health project is validated under the conditions provided for in the article L. 1434-12 of the Public Health Code and they have entered into the agreement provided for in article L…
…emption applies after the reduction in the base provided for in the last paragraph of II of article 1478. The exemption is subject to a deliberation by the municipalities or the public establishments…
…entioned in the same articles the information relating to each of the premises mentioned in article 1498 of which they are tenants on 1st January of the year in which the declaration is filed. The lis…
…in I of this article, companies must submit a request, within the timeframe provided for in article 1477, to the tax department responsible for each of the establishments concerned. If this applicatio…
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