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Showing 1681–1690 of 32811 articles for “Art. R. 223-14”
…il sales of new books that have the independent reference bookshop label at 1 January of the tax year.II. - To benefit from the exemption provided for in I, an establishment must, during the reference…
…l year ending during that same year when that financial year does not coincide with the calendar year..
The rental value of fixed assets acquired as a result of contributions, demergers or mergers of companies carried out before 1976 may not be less than two-thirds of that used to establish the property…
I. - The exemption from property tax on built-up properties and from the business property tax provided for in articles 1383 A and 1464 B is subject to a decision by the deliberating body of the local…
I.-Communes or their public establishments for inter-communal cooperation with their own tax status may, by a deliberation of general scope taken under the conditions defined in Article 1639 A bis, ex…
Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by means of a general decision taken under the conditions defined in I of article 1639…
Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by a deliberation taken under the conditions provided for in I of l'article 1639 A bis,…
The assets allocated to the public service missions of territorial professional health communities are exempt from business property tax, when their health project is validated under the conditions pr…
I. - The creation or extension of an establishment is exempt from business property tax for a period of three years from, depending on the case, the year following that of the creation or the second y…
I. - Companies that benefit from the exemptions provided for in Articles 44 sexies and 44 quindecies may be temporarily exempted, under the conditions set out in Article 1464 C, from the business prop…
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