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Showing 1191–1200 of 65128 articles for “Art. Cass. 1re civ. 11 October 1989 · Cass. 1re civ. 15 July 1993 · Cass. com. 1 October 1996 · Cass. 1re civ. 2 June 1981 · Cass. 1re civ. 12 July 1994 · Cass. 3e civ. 14 November 2007”
…subject to the provisions of II of Article L. 433-3 of the Monetary and Financial Code or at least 20% of whose capital is held by non-cooperating members within the meaning of 1 quinquies of article…
Drivers and coachmen who own one or two carriages that they drive and manage themselves are exempt from business property tax, provided that the two carriages are not used simultaneously, that they ha…
…out via third parties when the business carries out, during the reference period defined in article 1467 A, a turnover of more than €4,573,000 excluding tax.
The following are exempt from business property tax: 1° Disaster loan groups set up under the provisions of articles 44 to 49 of law no. 47-580 of 30 March 1947; 2° Associations of war wounded and vet…
I. - The base for the business property tax is reduced:1° For agricultural cooperatives and unions of cooperatives and agricultural collective interest companies, by half;This reduction does not apply…
…the taxpayer has premises or land, on the basis of the rental value of the property located there (1).The business property tax due for replacement activities is assessed at the place of the main est…
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.
…centages provided for in the first paragraph as well as the conditions for applying this paragraph (1). (1) Annex III, art. 323.
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…
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