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Showing 1471–1480 of 47971 articles for “Art. L 113-14 · loi n° 2019-733 du 14 juillet 2019”
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…
Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by a deliberation taken under the conditions provided for in I of l'article 1639 A bis,…
I. - The creation or extension of an establishment is exempt from business property tax for a period of three years from, depending on the case, the year following that of the creation or the second y…
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…
I. - Companies that benefit from the exemptions provided for in Articles 44 sexies and 44 quindecies may be temporarily exempted, under the conditions set out in Article 1464 C, from the business prop…
I. - Unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system in accordance with the conditions set out in I of l'article 1639 A…
Joining the group takes the form of a request for compensation. It shall be made by any means enabling receipt to be acknowledged, in accordance with the procedures and within the time limit determine…
…e request of any interested party or ex officio, the judge may order that the examination of the application give rise to a debate, in particular when articles 387, 387-3, 387-4 and 387-5 of the Civil…
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