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Showing 1011–1020 of 11873 articles for “Art. CE 14-10-2015 n° 374440”
…may, by a resolution passed under the conditions laid down in article 1639 A bis, increase by a percentage of between 5% and 60% its share of the council tax assessment on second homes and other furn…
…in its industrial establishments is subject to business property tax. The same applies to maintenance and major repairs, study and applied research activities carried out in these same establishments…
…year subject to council tax on second homes and other furnished premises not used as a main residence, for the municipal share and the share payable to public establishments for inter-communal cooper…
People who retain the use of the dwelling that was their main residence before being permanently housed in an establishment or service mentioned in 6° of I of Article L. 312-1 of the code de l'action…
A territorial economic contribution has been introduced, comprising a business property tax and a business value added tax.
…property tax establishments carrying out retail sales of new books that have the independent reference bookshop label at 1 January of the tax year.II. - To benefit from the exemption provided for in I…
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…
The rental value of fixed assets acquired as a result of contributions, demergers or mergers of companies carried out before 1976 may not be less than two-thirds of that used to establish the property…
…sis, establish themselves or group together on a site distinct from their usual professional residence and located in a commune meeting the conditions of the same 1° or in an area characterised by an…
…e L. 533-2 of the Research Code and to article L. 711-1of the Education Code. The establishments concerned must declare each year, to the tax department, the items falling within the scope of the exem…
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