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Showing 9861–9870 of 26067 articles for “Art. Physical delivery two-event rule”
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 rental values of hydroelectric facilities under concession or with a capacity of more than 500 kilowatts are apportioned between the communes in whose territory the watercourses used or civil engi…
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…
I. - The municipalities in whose territory one or more priority neighbourhoods for city policy are located or their public establishments for inter-municipal cooperation with their own tax status may…
I. - The business property tax is assessed in the name of the persons carrying out the taxable activity, under the conditions laid down for direct taxation, subject to the same penalties or appeals.II…
I. - Establishments that sell periodicals to the public as agents registered with the commission referred to in Article 26 of Law No. 47-585 of 2 April 1947 on the status of newspaper and periodical p…
I.-Companies that benefit from the exemption provided for in Article 44 sexdecies are exempt from business property tax for establishments located in an urban area to be boosted defined in II of the s…
I. - Unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system, in rural regeneration zones, with the exception of those mentione…
I. - For the application of the provisions relating to the business property tax, with the exception of those provided for in Articles 1465 to 1465 B, the extension of an establishment means the net i…
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…
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