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Showing 711–720 of 38078 articles for “Art. L 228-14”
I. - The provisions of articles 1391 and 1391 B are applicable to taxpayers whose income for the year preceding that for which the tax assessment is made does not exceed the sum of 11,885 €, for the f…
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…
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° 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…
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 cooperative companies and unions of cooperative companies of craftsmen, as well as the cooperative companies and unions of cooperative companies of boatmen, are exempt from the business property t…
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…
I. - (Repealed).I bis. - (Repealed).II. - The following are automatically exempted from council tax on secondary residences and other furnished premises not used as a main residence:1° Managers of you…
I. - Subject to the provisions of Articles 1403 and 1404, all property, whether built or unbuilt, must be taxed in the name of the current owner.II. - When a property is encumbered by usufruct or leas…
I. - Council tax on second homes and other furnished premises not allocated to the principal dwelling is due:1° For all furnished premises allocated to residential use other than those allocated to th…
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