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Showing 21–30 of 56670 articles for “Art. L 146-2”
An account shall be drawn up, in the name of each spouse, of the rewards owed to him by the community and the rewards owed by him to the community, in accordance with the rules prescribed in the prece…
The reward is, in general, equal to the lower of the two sums represented by the expenditure made and the profit remaining. It may not, however, be less than the expenditure made where this was necess…
Sont exonérés de la cotisation foncière des entreprises : 1° (Abrogated) ; 2° Les organismes d'habitations à loyer modéré mentionnés à l'article L. 411-2 of the French Construction and Housing Code, t…
I. - The base for the business property tax is reduced:1° For agricultural cooperatives and unions of cooperatives and agricultural collective interest companies, by half;This reduction does not apply…
The following are exempt from business property tax: 1° Secondary education establishments that have signed a contract with the State in application of article L442-1 of the Education Code and higher…
The business property tax is based on the rental value of property subject to property tax located in France, excluding property exempt from property tax on built-up properties under 11°, 12° and 13°…
In regional aid areas and for operations carried out from 1 January 2007 until 31 December 2023, the municipalities and their public establishments for inter-municipal cooperation with their own tax s…
Mine concessionaires, amodiataires and sous-amodiataires of mining concessions, holders of mining permits and explorers of oil and fuel gas mines are exempt from business property tax only for the ext…
Municipalities or public establishments for inter-municipal cooperation with their own tax system may decide to exempt municipal credit unions from business property tax, in whole or in part.
The arbitral tribunal shall carry out the necessary acts of inquiry unless the parties authorise it to appoint one of its members. The arbitral tribunal may hear any person. Such hearing shall take pl…
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