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Showing 31–40 of 32762 articles for “Art. s. R. 145-24 – R. 145-33”
The cooperative companies and unions of cooperative companies of craftsmen, as well as the cooperative companies and unions of cooperative companies of boatmen, are exempt from the business property t…
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…
…of Book II of Part One of the Labour Code, as well as economic interest groups made up between farms. However, these provisions do not apply to the production of seeds and seedlings carried out via t…
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…
The following are exempt from business property 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 Art…
…th the provisions of law no. 78-763 of 19 July 1978 on the status of production cooperative companies. Excluded from the benefit of this exemption are cooperative production companies whose shares are…
…L. 771-1 of the Rural and Maritime Fishing Code which have no more than two paid employees or agents. 5° Companies producing biogas, electricity or heat through methanisation and meeting the conditio…
The following are exempt from business property tax: 1° Owners or tenants who accidentally rent out part of their personal dwelling, when moreover this rental is not of a periodic nature ; 2° Persons…
…same Article 1 for as long as they have not ceased to fulfil the conditions determined by that Order.3° Local correspondents of the regional or departmental press by virtue of the activity they carry…
The activity of the persons mentioned in article L. 135-1 of the French Commercial Code of which the total gross remuneration received for this activity during the reference period defined in article…
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