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Showing 591–600 of 2313 articles for “Art. 1 et 3 · CGI Art. 1729 B · BOI-BIC-CESS-40”
The following are exempt from property tax on built properties:1° Buildings owned by the State and local authorities, when they are assigned to a public service or of general utility and do not produc…
I. - Subject to the provisions of Articles 1403 and 1404, all property, whether built or unbuilt, must be taxed in the name of the current owner.II. - When a property is encumbered by usufruct or leas…
Taxpayers may only be released from the taxation to which wasteland and waste land, moorland and heathland and land habitually flooded or devastated by water must be subject if these properties are re…
The following are exempt from property tax on undeveloped properties:1° National roads, departmental roads, communal roads, including public squares used for fairs and markets, as well as the roads of…
Refusal to provide the documents and information requested by the administration in the exercise of its right of disclosure or any behaviour that impedes disclosure will result in the application of a…
Municipalities and public establishments of inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in Article 1639 A bis, exempt from proper…
I.-Municipalities and public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in Article 1639 A bis, partially or full…
I. - Major maritime and river ports are exempt from property tax on built properties, for properties located within the boundaries of the ports concerned and which are not exempt pursuant to 2° of art…
Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in l'article 1639 A bis, exempt from pro…
Municipalities and public establishments for inter-communal cooperation with their own tax status may, by deliberation taken under the conditions provided for in Article 1639 A bis, exempt, for their…
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