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Showing 1351–1360 of 64196 articles for “Art. L 228-12 and L 228-14”
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 following are exempt from business property tax:1° Publishers of periodical sheets and companies in which they hold a majority of the capital and to which they entrust the performance of grouping…
The activity of the persons mentioned in article L. 135-1 of the French Commercial Code of which the total gross remuneration received for this activity during the reference period defined in article…
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…
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 business property tax is due each year by natural or legal persons, unincorporated companies or trustees for their activity carried out under a trust agreement who habitually carry out a self…
I. - The rental value of premises allocated to residential use or used for home-based salaried activity is determined by comparison with that of reference premises chosen, in the municipality, for eac…
By way of derogation from Article 1496 I, housing premises of an exceptional nature are valued under the conditions provided for in Article 1498, as in force on 31 December 2016.
Under this regime, in addition to the debts that would form part of it under the legal regime, a fraction of the debts of which the spouses were already burdened when they married, or of which they ar…
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