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Showing 121–130 of 2313 articles for “Art. 1 et 3 · CGI Art. 1729 B · BOI-BIC-CESS-40”
The construction, manufacture or recasting of military equipment carried out by the State in its industrial establishments is subject to business property tax. The same applies to maintenance and majo…
Taxpayers aged over sixty-five on 1 January of the tax year other than those referred to in article 1391 benefit from an automatic reduction of €100 in property tax on built-up properties relating to…
I. - Land planted with truffle trees is, with effect from 1 January 1991, exempt from property tax on undeveloped property for the fifteen years following the year in which it was planted, by decision…
…clusively to the accommodation of seasonal agricultural employees under the conditions provided for by Article L. 716-1 of the Rural and Maritime Fishing Code, as well as accommodation for apprentices…
Municipalities other than those referred to in Article 232 may, by a deliberation taken under the conditions provided for in Article 1639 A bis, make dwellings that have been vacant for more than two…
People who retain the use of the dwelling that was their main residence before being permanently housed in an establishment or service mentioned in 6° of I of Article L. 312-1 of the code de l'action…
Article 1465 also applies for transactions carried out from 1 January 2009 until 31 December 2023 in investment aid zones for small and medium-sized enterprises and within the limits provided for by A…
I. - The creation or extension of an establishment is exempt from business property tax for a period of three years from, depending on the case, the year following that of the creation or the second y…
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…
In the interval between two updates provided for by article 1518, property rental values, with the exception of those of properties assessed under the conditions provided for in article 1498, are incr…
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