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Showing 4101–4110 of 14294 articles for “Art. BOI-RFPI-BASE-20-20 n° 10”
For the purposes of implementing Article L. 694-8, the mandataire de justice who does not follow the recommendations of the collective coordination programme shall inform the juge-commissaire of his r…
The court shall rule on the application to dismiss the coordinator in chambers after having heard or given the opportunity to be heard the debtor, the coordinator, the insolvency practitioners concern…
A decree in Council of State shall specify the conditions of application of this chapter.
I. - Taxpayers may appeal against their omission from the roll within the period provided for in Article R. 196-2 of the Book of Tax Procedures.II. - When, in respect of a year, an assessment of counc…
Housing tax on second homes and other furnished premises not allocated to the main dwelling is calculated on the basis of the rental value of the dwellings and their outbuildings, such as garages, ple…
…article 6 of law no. 89-462 of 6 July 1989 aimed at improving rental relations and amending the loi n° 86-1290 du 23 décembre 1986, is calculated pro rata to the length of time the premises were used…
Subject to II, III IV and VI of article 1478, the reference period used to determine the business property tax base is the penultimate year preceding the year of taxation or the last twelve-month fina…
I. - The base for the business property tax is reduced:1° For agricultural cooperatives and unions of cooperatives and agricultural collective interest companies, by half;This reduction does not apply…
The business property tax is based on the rental value of property subject to property tax located in France, excluding property exempt from property tax on built-up properties under 11°, 12° and 13°…
I. - For the application of the provisions relating to the business property tax, with the exception of those provided for in Articles 1465 to 1465 B, the extension of an establishment means the net i…
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