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Showing 1–10 of 2313 articles for “Art. R 144-1 · CGI Art. 1684”
1. In the event of the transfer of an industrial, commercial, craft or mining business, whether for valuable consideration or free of charge, whether a forced or voluntary sale is involved, the transf…
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…
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…
The construction, manufacture or recasting of military equipment carried out by the State in its industrial establishments is subject to business property tax. The same applies to maintenance and majo…
A territorial economic contribution has been introduced, comprising a business property tax and a business value added tax.
Stamps seized from those who allow themselves to be traded in contravention of the provisions of Article 893 are forfeited to the Treasury.
In matters of assessment, claims relating to development tax are submitted, investigated and judged according to the rules applicable to local direct taxes.
When a taxpayer has moved either his residence or the place of his main establishment, the assessments for which he is liable in respect of income tax, both for the year in which the change occurred a…
Subject to the provisions of Article 15, are included in the property income category, when they are not included in the profits of an industrial, commercial or craft business, a farm or a non-commerc…
1. The taxable profit or income consists of the excess of the gross proceeds, including the value of profits and benefits in kind, over the expenditure incurred in acquiring and maintaining the income…
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