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Showing 31–40 of 55286 articles for “Art. s. 389 et 389-1”
…g which the credit institution or finance company paid out repayable advances under the conditions set out in this article and in equal fractions on the income tax due for the following four years. If…
The person liable for the development tax may obtain total or partial discharge, reduction or refund: 1° If the constructions are demolished by virtue of a decision of the civil judge; 2° In the event…
…riate, of diplomas or other qualification certificates, training content attesting to technical competence and knowledge of the geographical environment for the activities concerned.Where applicable,…
…ealised beyond the fifth year when these capital gains relate to:1° Built or unbuilt real estate assets that are allocated by the business to its own operation;2° Rights or shares in companies whose a…
…industrial, craft, liberal or agricultural activity, are exempt when the following conditions are met:1° The activity must have been carried on for at least five years;2° The transfer is made for con…
I.-In the event of a change in the method for determining the rental value of an industrial building or land pursuant to articles 1499-00 A or 1500, the resulting change in rental value is subject to…
…diovisual content free of charge, upon individual request made by an electronic communication process. Services whose audiovisual content is secondary, services whose main purpose is devoted to inform…
…te of land registration tax or registration fees by up to 0.70% where the following conditions are met:1° The transfer is part of a transaction consisting of:a) Either sales by lots triggering the rig…
…xes applied the previous year in the same proportion;b) Or freely vary the rates of the four taxes between them. In this case:1° The rate of business property tax and the rate of council tax on second…
…a tax regime defined in 1 of Article 50-0 or in l'article 102 ter, equal to 80% of the difference between the amount of receipts and, where applicable, that of purchases made during the tax year;b) F…
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