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Showing 801–810 of 64245 articles for “Art. II-1° bis”
Drivers and coachmen who own one or two carriages that they drive and manage themselves are exempt from business property tax, provided that the two carriages are not used simultaneously, that they ha…
Farmers, including salt marsh owners or farmers, are exempt from the business property tax (cotisation foncière des entreprises). Also exempt are employers' groups made up exclusively of individual fa…
The following are exempt from business property tax: 1° Workers who do contract work for private individuals, or on their behalf and with materials belonging to them, whether or not they have a sign o…
…tax: 1° Fishermen using one or two boats for their professional activity, even if they own them; 1° bis Small-scale fishing companies referred to in Article L. 931-2 of the Rural and Maritime Fishing…
The following are exempt from business property tax:1° Local authorities, public establishments and State bodies, for their activities of an essentially cultural, educational, health, social, sporting…
…oopératives de production that have set up a grouping between themselves covered by the articles 47 bis to 47 septies of the aforementioned law n° 78-763 of 19 July 1978 and the majority of whose capi…
I. - Subject to the provisions of II, the following are exempt from cotisation foncière des entreprises: 1° Agricultural cooperative companies and their unions and agricultural collective interest com…
The following are exempt from business property tax: 1° Disaster loan groups set up under the provisions of articles 44 to 49 of law no. 47-580 of 30 March 1947; 2° Associations of war wounded and vet…
…ay, by means of a general decision taken under the conditions provided for in I of l'article 1639 A bis, exempt from all or part of the business property tax (cotisation foncière des entreprises) comp…
…shed accommodation. The deliberations are taken under the conditions provided for in Article 1639 A bis and relate to the total share due to each local authority or grouping; they may concern one or m…
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