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Showing 1691–1700 of 20743 articles for “Art. n° 13-27.525 et 14-10.907”
…ons defined in l'article 1639 A bis, exempt from business property tax establishments carrying out retail sales of new books that have the independent reference bookshop label at 1 January of the tax…
Subject to II, III IV and VI of article 1478, the reference period used to determine the business property tax base is the penultimate year preceding the year of taxation or the last twelve-month fina…
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…
…d to in I of article 1464 B or only one of these two categories of establishment.The deliberations set the duration of the exemptions, which may not be less than two years or more than five years (1).
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…
…business property tax for a period of seven years businesses existing on 1 January 2004 or created between that date and 31 December 2025, and meeting, during the reference period mentioned in article…
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…
…enefit from the exemption provided for in I, companies must submit a request, within the deadlines set out in article 1477, to the tax department responsible for each of the establishments concerned.…
…on 1st January of the year in which the declaration is filed. The list of information required is set by order of the ministers responsible for the economy and the budget.
…ided for in Articles 44 sexies and 44 quindecies may be temporarily exempted, under the conditions set out in Article 1464 C, from the business property tax for which they are liable, for the establis…
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