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Showing 11–20 of 56760 articles for “Art. n°² 96-17.280 and 97-13.423”
…ments eligible for exemption from business property tax pursuant to articles 1464 A, 1464 F, 1464 G and 1465 and of I of l'article 1466 A, the deliberation determines the exempted proportion of the va…
I. - A tax is levied on the transfer for valuable consideration of bare land or rights relating to bare land made constructible as a result of their classification, after 13 January 2010, by a local t…
1. Each company in the group is required to pay the advance payments provided for in Article 1668 for the twelve-month period starting from the beginning of the financial year in respect of which this…
…ights attached to the shares of the acquired company held indirectly by the employees of the latter and up to the amount of interest owed by the new company in respect of the year of allocation on the…
…p to a limit of 10%, when these properties are leased or made available to La Poste by their owners and are used exclusively for one or more of the activities mentioned in I and the first two paragrap…
I.-When a company sells a building to a leasing company and immediately regains use of the building under a leasing contract, the amount of the capital gain on the sale of the building may be spread e…
…scale fishermen, subject to a real tax regime, who set up for the first time between 1 January 1997 and 31 December 2010, are determined, for the first sixty months of activity, after deduction of a 5…
…een years on 1 January of the tax year, paid by the lessors mentioned in I of article 234 duodecies and in articles 234 terdecies and 234 quaterdecies. II.-(Repealed) III.-Income derived from the rent…
…by the law of 26 April 1917 are subject to income tax according to the rules applicable to salaries and wages. This provision applies from 1 January 1991.
The declarations, options or requests provided for in IV of article 204 H and articles 204 I à 204 M are submitted electronically by taxpayers whose main residence is equipped with internet access and…
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