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Showing 4021–4030 of 52523 articles for “Art. 39 quindecies 1-1”
The cooperative companies and unions of cooperative companies of craftsmen, as well as the cooperative companies and unions of cooperative companies of boatmen, are exempt from the business property t…
Drivers and coachmen who own one or two carriages that they drive and manage themselves are exempt from business property tax, provided that the two carriages are not used simultaneously, that they ha…
Farmers, including salt marsh owners or farmers, are exempt from the business property tax (cotisation foncière des entreprises). Also exempt are employers' groups made up exclusively of individual fa…
…nd have an apprenticeship contract drawn up under the conditions provided for by the articles L. 6221-1 to L. 6225-8 of the Labour Code; 2° A widow who continues, with the help of a single worker and…
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…
The following are exempt from business property tax:1° Local authorities, public establishments and State bodies, for their activities of an essentially cultural, educational, health, social, sporting…
Exempt from this exemption are production cooperative companies whose articles of association and operation are recognised as complying with the provisions of law no. 78-763 of 19 July 1978 on the sta…
…ions; chambers of agriculture; 4°Local agricultural mutual insurance funds governed by Article L. 771-1 of the Rural and Maritime Fishing Code which have no more than two paid employees or agents. 5°…
The following are exempt from business property tax: 1° Disaster loan groups set up under the provisions of articles 44 to 49 of law no. 47-580 of 30 March 1947; 2° Associations of war wounded and vet…
…tus may, by means of a general decision taken under the conditions provided for in I of l'article 1639 A bis, exempt from all or part of the business property tax (cotisation foncière des entreprises)…
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