Article L2251-5
…r in the first paragraph, an establishment must, during the reference period referred to in Article 1467 A of the General Tax Code or, for the collectivity of Saint-Barthélemy, the collectivity of Sai…
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Showing 11–20 of 29 articles for “Art. 1467”
…r in the first paragraph, an establishment must, during the reference period referred to in Article 1467 A of the General Tax Code or, for the collectivity of Saint-Barthélemy, the collectivity of Sai…
…xemption provided for in I, an establishment must, during the reference period mentioned in article 1467 A, belong to a company that satisfies the following conditions: 1° The company is a small or me…
…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 is a small or m…
…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…
…tween that date and 31 December 2025, and meeting, during the reference period mentioned in article 1467 A, to the conditions set out in 1°, 3°, 4° and 5° of article 44 sexies-0 A.The exemption applie…
…ovided for in the same I and, where applicable, after applying the penultimate paragraph of article 1467 and article 1518 A quinquies. The reduction is equal to 85% of the amount of the change in rent…
…ompany created until 31 December 2025 and meeting, during the reference period mentioned in article 1467 A, under the conditions set out in 1°, 3°, 4° and 5° of article 44 sexies-0 A and in which it c…
…these departments and operated by companies which, during the reference period mentioned in article 1467 A, to the conditions set out in I of l'article 44 quaterdecies is subject to an allowance of up…
…the number of employees and turnover, the reference period to be used is that mentioned in Article 1467 A.3° For sociétés coopératives et unions de sociétés coopératives d'artisans, sociétés coopérat…
…pply: 1° As from 1st January of the second year following the reference period mentioned in Article 1467 A during which the person liable for the business property tax relating to the establishment to…
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