Article 145
1. The parent company tax regime, as defined in Article 216, is applicable to companies and other bodies subject to corporation tax at the standard rate which hold equity interests satisfying the foll…
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Showing 211–220 of 6596 articles for “Art. aff. C-96/14”
1. The parent company tax regime, as defined in Article 216, is applicable to companies and other bodies subject to corporation tax at the standard rate which hold equity interests satisfying the foll…
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…
The following are exempt from business property tax: 1° Owners or tenants who accidentally rent out part of their personal dwelling, when moreover this rental is not of a periodic nature ; 2° Persons…
I. - The rental value of each built property or fraction of a built property, other than premises mentioned in I of article 1496, industrial establishments mentioned in article 1499 and premises whose…
Sont exonérés de la cotisation foncière des entreprises : 1° (Abrogated) ; 2° Les organismes d'habitations à loyer modéré mentionnés à l'article L. 411-2 of the French Construction and Housing Code, t…
I. - The provisions of articles 1391 and 1391 B are applicable to taxpayers whose income for the year preceding that for which the tax assessment is made does not exceed the sum of 11,885 €, for the f…
In regional aid areas and for operations carried out from 1 January 2007 until 31 December 2023, the municipalities and their public establishments for inter-municipal cooperation with their own tax s…
Volunteer firefighters belonging to a communal or inter-communal fire brigade serving a main rescue centre or a rescue centre on the date of promulgation of law n° 96-369 of 3 May 1996 relating to fir…
The coordinating doctor specialises in geriatrics or has proven training or experience in geriatrics.
Dividends, interest, arrears and all other income from foreign securities which French insurance and reinsurance companies are obliged to deposit and keep on deposit abroad, in order to constitute sur…
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