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Showing 1–10 of 4074 articles for “Art. no 16-26395”
…le as a result of their classification, after 13 January 2010, by a local town planning plan or by another town planning document in lieu thereof, in an urban or urbanisation zone open to urbanisation…
…ry games marketed in physical distribution networks and online mentioned in I of Article 137 of Law no. 2019-486 of 22 May 2019 relating to the growth and transformation of businesses. Gross gaming re…
I. - Notwithstanding any provision to the contrary, approvals to which the granting of tax benefits provided for by law is subject are issued by the Minister responsible for the budget. Unless there i…
Where the surface area of the construction within the meaning of 1° of article 1635 quater H and article 1635 quater I is greater than or equal to 5,000 square metres, the person liable for the develo…
…2023, provided for in Article 1519 F;2. From the proceeds of the additional tax on property tax on non-built-up properties, provided for in Article 1519 I;3. Where applicable, on the joint deliberati…
…roupings covered by articles 8 to 8 ter and in those provided for in article 244 bis A by taxpayers not resident in France for tax purposes who are liable for income tax.The tax does not apply to capi…
…tween the grouped communes for the council tax on secondary residences and other furnished premises not assigned to the principal dwelling levied by the public establishment for inter-communal coopera…
…f the approval, the forfeiture of the tax benefits attached thereto and the liability for the taxes not paid as a result thereof together with the late payment interest provided for in article 1727, d…
…° The acquired company and the new company must be subject to the ordinary corporate tax regime and not be part of the same group within the meaning of Article 223 A or Article 223 A bis ;2° The votin…
…e 2023 and is preceded by a financing agreement accepted by the lessee as of 28 September 2020, and no later than 31 December 2022, and which are allocated by the lessee to its commercial, industrial,…
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