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Showing 1301–1310 of 30371 articles for “Art. 13 mai 2014”
The taxation and assessment rules, as well as those relating to the filing of returns, provided for by this code with regard to direct local taxes for the taxpayers mentioned in the second paragraph o…
…on, the exemption applies to the construction of new homes for rental purposes and allocated to the main residence when they are financed to the tune of more than 50% using a loan provided for in the…
The basis of assessment for property tax on built properties for residential premises allocated exclusively to the accommodation of seasonal agricultural employees under the conditions provided for by…
I. - In Mayotte, the tax base for property tax on built-up properties sold from 18 September 2013 until 31 December 2016 by a public entity to unlawful occupants of buildings used as their main dwelli…
I.-The basis of assessment for property tax on buildings owned by non-trading property companies in which Poste Immo directly or indirectly holds the entire share capital is subject to a deduction, th…
…d in article 18 of the ministerial instruction of 31 December 1908, not exempt pursuant to articles 1395 à 1395 B and which are located in Corsica are, for 1995 and subsequent years, fully exempt from…
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…
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