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Showing 1021–1030 of 11873 articles for “Art. CE 14-10-2015 n° 374440”
…a period of seven years businesses existing on 1 January 2004 or created between that date and 31 December 2025, and meeting, during the reference period mentioned in article 1467 A, to the conditions…
The assets allocated to the public service missions of territorial professional health communities are exempt from business property tax, when their health project is validated under the conditions pr…
…creation or the second year following that during which the extension of the establishment took place. In the case of the creation of an establishment, the exemption applies after the reduction in th…
Taxpayers subject to the reporting obligations mentioned in articles 53 A, 96,96 A, 223 and 302 septies A bis are required to include on the declarations mentioned in the same articles the information…
…s exemption if they have submitted a request to the tax department of each of the establishments concerned, before 1st January of the year following that in which the establishment was created or take…
…than winemaking and regardless of the marketing method used, when the corresponding salaried workforce is between more than three and less than eleven people. The number of employees is assessed in ac…
…anies in the following categories:a) national theatres;b) other fixed theatres;b bis) live performance venues, where the company carries out the activity of operator of performance venues arranged for…
…ax. II. - To benefit from the exemption provided for in I, an establishment must, during the reference period mentioned in article 1467 A, belong to a company that satisfies the following conditions:…
…tributors within the meaning of Article 2 of Decree No. 2011-1086 of 8 September 2011 instituting exceptional aid for specialist and independent press distributors, in the version in force on 29 Decem…
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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