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Showing 3961–3970 of 52277 articles for “Art. 1 ter”
…the taxpayer has premises or land, on the basis of the rental value of the property located there (1).The business property tax due for replacement activities is assessed at the place of the main est…
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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…
…uel gas mines are exempt from business property tax only for the extraction, handling and sale of materials extracted by them. However, mining companies that agglomerate iron ore are not exempt for th…
…rty tax located in France, excluding property exempt from property tax on built-up properties under 11°, 12° and 13° of Article 1382, which the taxpayer has used for the purposes of his professional a…
Municipalities or public establishments for inter-municipal cooperation with their own tax system may decide to exempt municipal credit unions from business property tax, in whole or in part.
…cession or with a capacity of more than 500 kilowatts are apportioned between the communes in whose territory the watercourses used or civil engineering works exist, taking into account the size of th…
I. - The business property tax is assessed in the name of the persons carrying out the taxable activity, under the conditions laid down for direct taxation, subject to the same penalties or appeals.II…
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…
The following are exempt from business property tax: 1° Secondary education establishments that have signed a contract with the State in application of article L442-1 of the Education Code and higher…
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