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Showing 1181–1190 of 31914 articles for “Art. Cass. com. – 5 Jan. 2016 – no. 14-10.628”
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…
…ng of communes is allocated to this grouping by virtue of the articles 29 or 11, as amended, of law no. 80-10 of 10 January 1980 on the organisation of direct local taxation, the latter is substituted…
…2,000 inhabitants or a commune located in one of the rural regeneration zones defined in Article 1465 A ; 2° From the year following that of their establishment, doctors as well as medical auxiliaries…
…ch establishments managed by industrial and commercial activity departments mentioned in article L. 533-2 of the Research Code and to article L. 711-1of the Education Code. The establishments concerne…
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…
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…
…vide that they may be remunerated; 2° Agricultural collective interest companies in which more than 50% of the capital or votes are held directly or through subsidiaries by members other than those me…
…benefit from the exemption, the establishment must have an average audience capacity of less than 1,500 seats;c) theatrical tours and demountable theatres exclusively devoted to dramatic, lyrical or c…
…a small or medium-sized enterprise 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 a…
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