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Showing 7011–7020 of 55286 articles for “Art. s. 389 et 389-1”
…sonal dwelling, when moreover this rental is not of a periodic nature ; 2° Persons who rent or sub-let furnished accommodation in one or more rooms of their main home, provided that the rooms rented c…
Mine concessionaires, amodiataires and sous-amodiataires of mining concessions, holders of mining permits and explorers of oil and fuel gas mines are exempt from business property tax only for the ext…
…ver, the following are not included in the tax base for the business property tax assessment: 1° Assets intended for the supply and distribution of water when they are used for irrigation for at least…
Municipalities or public establishments for inter-municipal cooperation with their own tax system may decide to exempt municipal credit unions from business property tax, in whole or in part.
…electric facilities under concession or with a capacity of more than 500 kilowatts are apportioned between the communes in whose territory the watercourses used or civil engineering works exist, takin…
The following are exempt from business property tax:1° Publishers of periodical sheets and companies in which they hold a majority of the capital and to which they entrust the performance of grouping…
…ctivity, under the conditions laid down for direct taxation, subject to the same penalties or appeals.II. - By way of exception to the provisions of I, the business property tax is assessed:a) When th…
The activity of the persons mentioned in article L. 135-1 of the French Commercial Code of which the total gross remuneration received for this activity during the reference period defined in article…
…7° Sportsmen and sportswomen for the sole purpose of practising a sport; 8° Lawyers who have completed the training provided for in Chapter II of Title I of Law no. 71-1130 of 31 December 1971 refor…
…of the six-month and twenty-four-month periods provided for respectively in articles 641 and 641 bis.The 40% increase applies when this declaration has not been filed within ninety days of receipt of…
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