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Showing 271–280 of 21317 articles for “Art. Cass. civ. 13 January 1993”
…t out in 1°, 3°, 4° and 5° of article 44 sexies-0 A and in which it carries out its business on 1st January of the tax year. Where the property belongs to a company in existence on 1 January 2004, the…
…sment for property tax on built-up properties for buildings or parts of buildings attached from 1st January 2009 to an establishment meeting the conditions required to benefit from the allowance provi…
…ilt-up properties for a period of five years.The exemption applies to buildings attached, between 1 January 2007 and 31 December 2023 inclusive, to an establishment qualifying for the exemption provid…
…L. 421-13 of the same code. For the application of the first paragraph of this article, t…
…proceeds from bonds, public bills and other negotiable debt securities issued by the State before 1 January 1987.2 (Obsolete provision)..
Taxpayers aged over sixty-five on 1 January of the tax year other than those referred to in article 1391 benefit from an automatic reduction of €100 in property tax on built-up properties relating to…
…that, by the person in whose interest the medium was created. When the medium is created after 1st January, the tax is due from the first day of the month following that in which the medium was creat…
…ed for in I quinquies B of Article 1466 A and for the same duration as the latter.It applies from 1 January of the year following that in which the attachment to a qualifying establishment occurred.Th…
In article L. 145-13, the words: "subject to the provisions of the law of 28 May 1943 on the application to foreigners of the laws relating to leases for rent and farm leases" are deleted.
…me code or to a semi-public company and having benefited from an exemption provided for in articles 1384,1384 A, in IIa of Article 1385 or acquired before 1 January 1998 with a view to their rental wi…
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