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Showing 8141–8150 of 51062 articles for “Art. II-6°”
The following are exempt from business property tax: 1° Workers who do contract work for private individuals, or on their behalf and with materials belonging to them, whether or not they have a sign o…
The following are exempt from business property tax: 1° Fishermen using one or two boats for their professional activity, even if they own them; 1° bis Small-scale fishing companies referred to in Art…
The following are exempt from business property tax:1° Local authorities, public establishments and State bodies, for their activities of an essentially cultural, educational, health, social, sporting…
Exempt from this exemption are production cooperative companies whose articles of association and operation are recognised as complying with the provisions of law no. 78-763 of 19 July 1978 on the sta…
I. - Subject to the provisions of II, the following are exempt from cotisation foncière des entreprises: 1° Agricultural cooperative companies and their unions and agricultural collective interest com…
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…
Article 1465 also applies for transactions carried out from 1 January 2009 until 31 December 2023 in investment aid zones for small and medium-sized enterprises and within the limits provided for by A…
I. - The municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a general resolution adopted under the conditions defined in l'article 1639 A…
I. - The exemption from property tax on built-up properties and from the business property tax provided for in articles 1383 A and 1464 B is subject to a decision by the deliberating body of the local…
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…
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