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Showing 31–40 of 52403 articles for “Art. s. 414-1”
…ng independently and whose condition requires constant medical supervision and maintenance treatments.II. - The tax reduction is calculated on the basis of the cost price of the homes, with the portio…
…transferred between 1 January 2017 and 31 December 2025, the duration of the allowance is three years.In the event of a change in the person liable for the tax during this period, the allowance ceases…
The tax base for property tax on built-up properties for assets that are the subject of a transfer of ownership from the State to the major maritime and river-maritime ports pursuant to Article L. 531…
…ns set out in the first paragraph of Article L. 232-2 of the Code de l'action sociale et des familles.The services defined in 2°, 4° and 5° of I and in 8° to 10°, 15°, 16°, 18° and 19° of II of articl…
…commercial, industrial, craft, liberal or agricultural activities carried out on a professional basis.II. - Capital gains on disposals subject to the regime of articles 39 duodecies to 39 quindecies,…
…is farmed by a farmer who has carried out his activity as his main occupation for at least five years. Expropriated land that does not meet the conditions mentioned in Article L. 322-3 of the Code de…
…foreign sovereign States, the central banks of these States or foreign public financial institutions.
…When the option is exercised, article 151 sexies applies to the assets used to carry on the business. The liquidation of the sole proprietorship then has the same tax consequences as the cessation of…
…evies provided for in VIII, IX and X of article 1649 quater B quater are paid by teleregulation.7 bis. Payment of the tax on the market value of real estate owned in France, mentioned in article 990 D…
…Be organised in an exceptional manner on French territory;4° Result in exceptional economic spin-offs.The status of international sports competition, within the meaning of this II, is recognised by de…
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