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Showing 611–620 of 27387 articles for “Art. Aut. conc. n° 14-DCC-167 du 13 Nov 2014”
Mine concessionaires, amodiataires and sous-amodiataires of mining concessions, holders of mining permits and explorers of oil and fuel gas mines are exempt from business property tax only for the ext…
Municipalities or public establishments for inter-municipal cooperation with their own tax system may decide to exempt municipal credit unions from business property tax, in whole or in part.
…l of the Minister for the Economy and Finance, the Minister for the Interior and the Minister for Industry specifies the method for determining the percentages provided for in the first paragraph as w…
The rental value of property liable to property tax on built-up properties, to council tax on second homes and other furnished premises not allocated to the main dwelling or to an ancillary tax establ…
…ilt property or fraction of a built property, other than premises mentioned in I of article 1496, industrial establishments mentioned in article 1499 and premises whose rental value is determined unde…
…ess agencies that appear on the list drawn up in application of Article 1 of Order no. 45-2646 of 2 November 1945 as amended, by virtue of the activity they carry out within the scope of that same Art…
I. - The business property tax is assessed in the name of the persons carrying out the taxable activity, under the conditions laid down for direct taxation, subject to the same penalties or appeals.II…
…ize, condition and equipment. II bis. - In Mayotte, the rental value determined pursuant to II is reduced by 60%. III. - 1. For the assessment of property tax on built-up properties, the rental value…
The rental value of industrial fixed assets liable to property tax on built-up properties is determined by applying interest rates to the cost price of their various components, revalued using the coe…
The activity of the persons mentioned in article L. 135-1 of the French Commercial Code of which the total gross remuneration received for this activity during the reference period defined in article…
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