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Showing 1251–1260 of 64157 articles for “Art. L. 223-17 and L. 221-14”
…less than three years to one of the tax fines or an increase provided for in articles 1729, 1729 B and 1734 intentionally commits a new offence under one of these texts, he may be brought before the…
…the Journal officiel de la République française, as well as in newspapers designated by the court, and posted for three months on the notice boards reserved for official publications in the municipal…
…liberate failure to comply; b. 80% in the case of abuse of rights within the meaning of the article L. 64 du livre des procédures fiscales ; it is reduced to 40% where it is not established that the t…
…isions set out in the third paragraph of Article 1649 A, in the second paragraph of Article 1649 AA and in the second paragraph of article 1649 quater A, the amount of duty is subject to a 40% increas…
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…
Drivers and coachmen who own one or two carriages that they drive and manage themselves are exempt from business property tax, provided that the two carriages are not used simultaneously, that they ha…
…lusively of individual farmers or agricultural non-trading companies benefiting from the exemption, and operating under the conditions set out in Chapter III of Title V of Book II of Part One of the L…
…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 or a shop, when they only use…
…sional activity, even if they own them; 1° bis Small-scale fishing companies referred to in Article L. 931-2 of the Rural and Maritime Fishing Code when one or more members are on board; 2° Maritime r…
The following are exempt from business property tax:1° Local authorities, public establishments and State bodies, for their activities of an essentially cultural, educational, health, social, sporting…
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