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Showing 2581–2590 of 25255 articles for “Art. Cass. com. – 15 March 2017 – no. 14-17873”
A territorial economic contribution has been introduced, comprising a business property tax and a business value added tax.
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…
…ng of communes is allocated to this grouping by virtue of the articles 29 or 11, as amended, of law no. 80-10 of 10 January 1980 on the organisation of direct local taxation, the latter is substituted…
I.-Communes or their public establishments for inter-communal cooperation with their own tax status may, by a deliberation of general scope taken under the conditions defined in Article 1639 A bis, ex…
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…
The assets allocated to the public service missions of territorial professional health communities are exempt from business property tax, when their health project is validated under the conditions pr…
Taxpayers subject to the reporting obligations mentioned in articles 53 A, 96,96 A, 223 and 302 septies A bis are required to include on the declarations mentioned in the same articles the information…
Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by a general decision taken under the conditions defined in article 1639 A bis, exempt…
I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in article 1639 A bis, partially or totally e…
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