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Showing 991–1000 of 67495 articles for “Art. A 441-1”
On deliberation by the local authority or the public establishment for inter-communal cooperation with its own tax system, taken under the conditions provided for in I of article 1639 A bis, the basis…
When the course is taken as part of initial training, it lasts a minimum of 900 hours, including 600 hours at a training centre. The pathway on entry to the training course is defined by the training…
The bases of the business property tax levied in Corsica for the benefit of the communes and their groupings are multiplied by a coefficient equal to 0.75.
I. - The flat-rate tax referred to in Article 1635-0 quinquies applies to rolling stock used on the national rail network for passenger transport operations.II. - The flat-rate tax is payable each yea…
I.-1° Unless there is a deliberation to the contrary, taken under the conditions provided for in VI of article 1639 A bis, a development tax, intended to provide for the expenses mentioned in articles…
To carry out the electronic transmission of accounting documents provided for in the second paragraph of article R. 123-121-4, the individual limited liability entrepreneur shall use the IT service me…
Article 1499 does not apply to the determination of the rental value of property available to businesses that meet the conditions set out in article 19 of law no. 96-603 of 5 July 1996 relating to the…
When the property mentioned in l'article 1499 taken in leasing are acquired by the lessee, the rental value of these assets may not, for the taxes drawn up in respect of subsequent years, be lower tha…
The capital loss incurred by a natural person in the management of his private assets, in the event of non-repayment of a loan granted under the conditions provided for in article 7 of article L. 511-…
This annex does not include any provisions.
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