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Showing 30213030 of 8998 articles for Art. BOI-RFPI-BASE-20-50 n° 20

French General Tax CodeIn force
Section V: Business property tax

Article 1457

…tax. The benefit of the exemption is subject to compliance with Commission Regulation (EU) No 1407/2013 of 18 December 2013 on the application of Articles 107 and 108 of the Treaty on the Functioning…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1460

…and research activities, as well as the bodies mentioned in the first paragraph of 1 bis of article 206 of this code, in respect of their shareholding in these establishments or in respect of the fina…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1464 F

…all and medium-sized enterprises within the meaning of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in appl…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1466 F

…1639 A bis, the net taxable base for business property tax of establishments existing on 1 January 2009 in Guadeloupe, French Guiana, Martinique, La Réunion or Mayotte or which are created or extende…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1461

…nditions that it can be considered as disinterested; 6° The association mentioned in article L. 313-20 of the same code in respect of activities falling within the operations listed in 14° of 1 of art…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Section V: Business property tax

Article 1464 G

…s a zone for the revitalisation of businesses in rural areas are municipalities which, on 1 January 2020, satisfy the following conditions: 1° The municipal population is less than 3,500; 2° The munic…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Tax on gaming houses

Article 1565

Gambling house operators must make a declaration to the customs and excise authorities twenty-four hours before the establishments open..

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Tax on gaming houses

Article 1565 octies

The conditions for application of articles 1559 to 1565 septies as well as the rules relating to the communication of the accounts of establishments subject to the tax are determined by decrees of the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Tax on gaming houses

Article 1565 septies

The tax on gaming houses is established, collected and controlled according to the rules, guarantees and sanctions specific to indirect taxes.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Tax on gaming houses

Article 1559

Gambling houses are subject to a tax in the forms and according to the procedures determined in articles 1560 to 1566.

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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