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Showing 10411050 of 6075 articles for Art. 13 mars 2012

French General Tax CodeIn force
B: Permanent exemptions

Article 1394 D

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Temporary exemptions

Article 1395 E

…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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1388 septies

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Exemptions, special rebates and tax reductions

Article 1391 B

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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Special rebates

Article 1398 A

…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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1388 quinquies

…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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Temporary exemptions

Article 1395 B

I. - Land planted with truffle trees is, with effect from 1 January 1991, exempt from property tax on undeveloped property for the fifteen years following the year in which it was planted, by decision…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Temporary exemptions

Article 1395 H

…not apply to undeveloped properties that benefit from the total exemptions provided for in articles 1394 C, 1395 à 1395 E et 1649. The I of article 1394 B bis and the partial exemptions provided for i…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1388 octies

Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in I of Article 1639 A bis, provide that…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
C: Temporary exemptions

Article 1395 G

…not apply to undeveloped properties that benefit from the total exemptions provided for in articles 1394 B, in 1° and 1° bis of article 1395, to II of article 1395 B as well as to articles 1395 E and…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

Mariela Petrova

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