Article 1414
I. - (Repealed).I bis. - (Repealed).II. - The following are automatically exempted from council tax on secondary residences and other furnished premises not used as a main residence:1° Managers of you…
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Showing 771–780 of 2313 articles for “Art. 1 et 3 · CGI Art. 1729 B · BOI-BIC-CESS-40”
I. - (Repealed).I bis. - (Repealed).II. - The following are automatically exempted from council tax on secondary residences and other furnished premises not used as a main residence:1° Managers of you…
…p are carried out at the request of the owners concerned. No change to the legal status of an immovable property may be the subject of a transfer if the deed or court decision recording this change ha…
I. - The business property tax is due each year by natural or legal persons, unincorporated companies or trustees for their activity carried out under a trust agreement who habitually carry out a self…
The following are exempt from business property tax:1° Local authorities, public establishments and State bodies, for their activities of an essentially cultural, educational, health, social, sporting…
…ticles of association and operation are recognised as complying with the provisions of law no. 78-763 of 19 July 1978 on the status of production cooperative companies. Excluded from the benefit of th…
As long as the cadastral transfer has not been made, the former owner continues to be taxed on the roll, and he or his natural heirs may be compelled to pay the property tax, except for their recourse…
I. - Property tax on undeveloped properties is established on the basis of the cadastral rental value of these properties determined in accordance with the rules defined in
…ecisions of the tax administration and the judgments of the administrative courts pronouncing the rebates or taxes provided for by article 1404 have effect, both for the year they relate to and for su…
I. - Subject to the provisions of II, the following are exempt from cotisation foncière des entreprises: 1° Agricultural cooperative companies and their unions and agricultural collective interest com…
In the event of the disappearance of a non-built property as a result of an extraordinary event, the taxpayer is granted a reduction in the property tax from the first day of the month following the d…
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