Article 102 ter
1. The taxable profit of taxpayers who receive non-trading income whose amount excluding tax for the previous calendar year or the penultimate year, adjusted if necessary in proportion to the time wor…
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Showing 11–20 of 12814 articles for “Art. T. confl. 13-10-2014 n° 3963”
1. The taxable profit of taxpayers who receive non-trading income whose amount excluding tax for the previous calendar year or the penultimate year, adjusted if necessary in proportion to the time wor…
…1202 of 30 December 1988 relating to the adaptation of farming to its economic and social environment. II. - The provisions of I apply to acquisitions made by a person substituted in the purchase righ…
…buildings located on each of the edges of this road are deemed to be located in the priority district.The exemption applies to buildings existing on 1 January 2017 and attached on that same date to an…
Interest, arrears and all other proceeds from loans issued in France by international organisations are exempt from the withholding tax defined in 1 of Article 119 bis and the levy provided for in I o…
Municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by a decision taken under the conditions provided for in I of article 1639 A bis, exempt from…
I. - Taxpayers whose income does not exceed the amount stipulated in II of article 1417, a rebate equal to the fraction of the contribution exceeding 50% of the total amount of their income defined in…
…ears, and the decision to introduce it must be made by 1st October of the previous year at the latest.The exemption may not be applied for more than one year.
I. - A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local t…
I.-An annual contribution is introduced on income from the rental of premises located in buildings that have been completed for at least fifteen years on 1 January of the tax year, paid by the lessors…
…equipped, from the time of their construction, with biogas capture and leachate reinjection equipment. The tariff provided for in the same C applies to the tonnages of waste likely to produce biogas,…
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