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Showing 841–850 of 5410 articles for “Art. 14 mars 2019”
…permanently accommodated in an establishment or service mentioned in the first paragraph of article 1414 B of the present code, persons who benefit from the provisions of the same article;3° Persons o…
The construction, manufacture or recasting of military equipment carried out by the State in its industrial establishments is subject to business property tax. The same applies to maintenance and majo…
The rental value of premises allocated exclusively to the accommodation of seasonal agricultural employees under the conditions provided for by Article L. 716-1 of the Rural and Maritime Fishing Code,…
Municipalities other than those referred to in Article 232 may, by a deliberation taken under the conditions provided for in Article 1639 A bis, make dwellings that have been vacant for more than two…
…in an establishment providing long-term care, mentioned in the penultimate paragraph of article L. 6143-5 of the Public Health Code, and including accommodation, to people who are not living independe…
A territorial economic contribution has been introduced, comprising a business property tax and a business value added tax.
Article 1465 also applies for transactions carried out from 1 January 2009 until 31 December 2023 in investment aid zones for small and medium-sized enterprises and within the limits provided for by A…
…xemption provided for in I, an establishment must, during the reference period mentioned in Article 1467 A, be part of a business that satisfies the following conditions:1° The company must be a small…
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…
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