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Showing 1006110070 of 15302 articles for Art. 12 al. 2

French General Tax CodeIn force
II: Exemptions and allowances

Article 1461

Sont exonérés de la cotisation foncière des entreprises : 1° (Abrogated) ; 2° Les organismes d'habitations à loyer modéré mentionnés à l'article L. 411-2 of the French Construction and Housing Code, t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: General provisions

Article 1509

…Uncultivated or obviously underexploited land listed in the statement provided for in Article L. 125-5 of the Rural and Maritime Fishing Code is included in the best arable land category until such…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1466 F

I. - Unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system in accordance with the conditions set out in I of l'article 1639 A…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2: Rules specific to the 1970-1974 five-yearly review

Article 1515

I. - For the second five-yearly review of undeveloped properties the rental values are obtained by applying adjustment coefficients to the rental value of the properties, as it results from the previo…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Tax on offshore wind turbines

Article 1519 C

…ointly in the départements concerned;2° 35% is allocated to the committees mentioned in article L. 912-1 of the Rural and Maritime Fishing Code for the financing of projects contributing to the sustai…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Local mining tax

Article 1519

…tal of silver contained for silver ores;- €702.30 per thousand net tonnes delivered for bauxite;- €912.90 per thousand net tonnes delivered for fluorite;- for sodium chloride:- €868.20 per thousand ne…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1463 A

I.-Companies that benefit from the exemption provided for in Article 44 sexdecies are exempt from business property tax for establishments located in an urban area to be boosted defined in II of the s…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Reduction in the rental value of certain properties

Article 1518 A quinquies

…premises used for home-based paid employment provided for in B of II of article 74 of law no. 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013.III. - For taxes due in respect of the…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Provisions common to industrial establishments and commercial premises

Article 1501 bis

I.-For the application of articles 1498 and 1499 in ports, with the exception of marinas, the rental value of quays and open spaces relating to these quays, assigned to loading, unloading, transhipmen…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1466 A

…n into account provided that there is no arm's length relationship within the meaning of Article 39(12) between the company in question and the latter companies or funds.The decision sets the rate of…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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