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Showing 2251–2260 of 46860 articles for “Art. 80 bis II bis”
…assets is not considered to be an industrial, commercial, craft, agricultural or liberal activity. II.-For the application of article 965, the activities mentioned in articles 34 and 35, with the exc…
The droit d'accroissement is paid by all companies or civil associations whose articles of association admit the addition of new members and contain a reversion clause for the benefit of the remaining…
The tax is set at 0.40% for movable property and 0.70% for immovable property, of the value specified in Article 1005. Payment is made, for the previous year, within the first three months of the foll…
…ted market or offered to the public on a multilateral trading facility subject to the provisions of II of Article L. 433-3 of the Monetary and Financial Code or at least 20% of whose capital is held b…
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…
…ding companies benefiting from the exemption, and operating under the conditions set out in Chapter III of Title V of Book II of Part One of the Labour Code, as well as economic interest groups made u…
The following are exempt from business property tax: 1° Workers who do contract work for private individuals, or on their behalf and with materials belonging to them, whether or not they have a sign o…
…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 Article L. 931-2 of the Rural and Maritime Fishing…
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…
…ted market or offered to the public on a multilateral trading facility subject to the provisions of II of Article L. 433-3 of the Monetary and Financial Code or more than 50% of whose capital is held…
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