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Showing 471–480 of 25519 articles for “Art. IV bis”
Limited liability companies carrying on an industrial, commercial, craft or agricultural activity, and formed solely between persons related in the direct line or between brothers and sisters, as well…
…31 December 2028, are exempt from the 2.50% duty up to the value of property located in the collectivities governed by Article 73 of the Constitution, in the collectivities of Saint-Barthélemy, Saint…
…wn tax status may, by a deliberation taken under the conditions provided for in I of article 1639 A bis, exempt from business property tax establishments that benefit from the exemption provided for i…
…ee is payable by: 1 (Repealed); 2 (Repealed); 3 Collection centres or processing establishments receiving raw milk holding the approval provided for in Article L. 233-2 of the rural and maritime fishi…
…t 34% by one or more persons having, within the said companies, the status of chairman, chief executive officer, chairman of the supervisory board, member of the management board or manager, as well a…
…ntered into by credit institutions, finance companies or investment firms referred to in article 38 bis A and which are allocated to the hedging of financial instruments valued at their market value o…
…account is taken, for the beneficiaries mentioned in the first paragraph of II, of any period of activity or, where applicable, of any term of office held within a subsidiary, within the meaning of th…
…hey issue or that are issued by the sellers affiliated to them must, in order to carry out their activity, be approved by the administration as a zero-rated operator.Authorisation is granted when the…
…ess service, newspaper or publication, and acquisitions of holdings in companies whose principal activity is the publication of a newspaper or publication mentioned in the first paragraph or the opera…
…g lease for a period of at least eighteen years, the lessee is taxed as the owner on the income received, after taking into account the expenses incurred. This income is taxed under the income from pr…
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