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Showing 41–50 of 22948 articles for “Art. Aut. conc. n° 09-DCC-46 du 28 Sep 2009”
…mpanies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, the rate of which is set each year by decree, up to a limit of 10%, when these properties a…
…of determining the business value added levy, the value added of establishments benefiting from a reduction in their net business property tax base pursuant to article 1466 F is subject, at the compan…
I. - A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local t…
…ompletion of the transaction giving rise to it.Orders by the Minister may institute simplified procedures and delegate decision-making authority to tax administration officials with at least the rank…
…rounded off to the nearest euro; any fraction of a euro equal to 0.50 is counted as 1. > They are deducted from the total amount of the planning permission. They are deducted from the final amount of…
…at de défense des appellations d'origine constituted in the form of a syndicate governed by the loi du 21 mars 1884 relative aux syndicats professionnels ou d'association relevant de la loi du 1er jui…
…t in Articles 72 and 73 of Annex III to this code, taken in application of Article 52 of the law of 28 February 1934, are subject to value added tax at the rate of 2.1% in the departments of mainland…
…ncome tax or to corporation tax in the case of legal entities subject to that tax. As regards individual members subject to income tax in the property income category, the corporate profits referred t…
…From corporation tax as provided for in Article 205 of this Code;b) From income tax in respect of industrial and commercial profits as defined in Articles 34 and 35;c) From the withholding tax provide…
…II, companies that are created between 1 January 2019 and 31 December 2023 and that carry out an industrial, commercial or craft activity within the meaning of Article 34 are exempt from income tax o…
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