Article D821-14
…e draft opinions defined in Article D. 821-3, in particular by organising a written consultation procedure.
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Showing 1341–1350 of 45439 articles for “Art. CE 14-2-2022 n° 442061”
…e draft opinions defined in Article D. 821-3, in particular by organising a written consultation procedure.
The Director of the Institut National de la Consommation may set up revenue and expenditure imprest accounts under the conditions set out in the decree no. 2019-798 of 26 July 2019 relating to revenue…
…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…
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.
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…
…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…
…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…
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