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Showing 1041–1050 of 5749 articles for “Art. 13 April 1983”
I.-In Mayotte, the tax base for property tax on undeveloped properties sold from 1 January 2018 to 31 December 2025 by a public entity to illegal occupiers of land is subject to a reduction for the th…
Expenditure incurred by low-income housing bodies or semi-public companies whose statutory purpose is the construction or management of housing or by the bodies mentioned in article L. 365-1 of the Co…
It is granted on the property tax assessment on built properties relating to buildings allocated to housing belonging to low-income housing bodies referred to in article L. 411-2 of the French Constru…
A rebate is granted on the property tax assessment on built properties relating to buildings used for residential purposes, belonging to low-income housing bodies referred to in article L. 411-2 of th…
Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may, by deliberation taken under the conditions provided for in I of ar…
…gned by the lessee.2. The exemption does not apply to undeveloped properties exempted under Article 1394 B.3. Where the taxpayer qualifies for both one of the exemptions mentioned in 1° and 1° bis of…
The tax base for property tax on built-up properties for assets that are the subject of a transfer of ownership from the State to the major maritime and river-maritime ports pursuant to Article L. 531…
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…
…cember 1908 and included within the perimeter of a pastoral land association covered by articles L. 135-1 to L. 135-12 of the Rural and Maritime Fishing Code, to which the owner belongs.This tax relie…
…VII. - When the conditions required to benefit from one of the exemptions provided for in articles 1383 A, 1383 C ter, 1383 D, 1383 E bis or 1383 I and the allowance provided for in this article are…
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