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Showing 3901–3910 of 52403 articles for “Art. s. 414-1”
The following are exempt from business property tax: 1° Fishermen using one or two boats for their professional activity, even if they own them; 1° bis Small-scale fishing companies referred to in Art…
…and river-maritime ports, autonomous ports, as well as ports with the exception of yachting harbours.
…th the provisions of law no. 78-763 of 19 July 1978 on the status of production cooperative companies. Excluded from the benefit of this exemption are cooperative production companies whose shares are…
…L. 771-1 of the Rural and Maritime Fishing Code which have no more than two paid employees or agents. 5° Companies producing biogas, electricity or heat through methanisation and meeting the conditio…
…issue service, without a flat-rate deduction of part of the profits for the benefit of third parties.
…mality. In other cases, it is subject to approval under the conditions set out in Article 1649 nonies.When approval is required for small or medium-sized companies, it is granted by a decentralised pr…
…mploy one employee;Half, when they employ two employees;One-quarter, when they employ three employees.Apprentices under contract are not counted as employees.Work remuneration is understood to mean th…
The business property tax is assessed in each commune where the taxpayer has premises or land, on the basis of the rental value of the property located there (1).The business property tax due for repl…
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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…
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