Article 1467 A
Subject to II, III IV and VI of article 1478, the reference period used to determine the business property tax base is the penultimate year preceding the year of taxation or the last twelve-month fina…
20+ full codes, 2,400+ articles translated and updated. Case law linked to every article. Read the actual text before you ask a lawyer about it — free, no login required.
20+
french codes
Fully translated
2,400+
articles in English
Updated regularly
480+
court rulings linked
Per article
Free
full access
No login required
Showing 871–880 of 4860 articles for “Art. 14 Oct. 2020”
Subject to II, III IV and VI of article 1478, the reference period used to determine the business property tax base is the penultimate year preceding the year of taxation or the last twelve-month fina…
The rental value of fixed assets acquired as a result of contributions, demergers or mergers of companies carried out before 1976 may not be less than two-thirds of that used to establish the property…
…y tax on built-up properties and from the business property tax provided for in articles 1383 A and 1464 B is subject to a decision by the deliberating body of the local authorities or public establis…
…an 2,000 inhabitants or a commune located in one of the rural regeneration zones defined in Article 1465 A ; 2° From the year following that of their establishment, doctors as well as medical auxiliar…
Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by means of a general decision taken under the conditions defined in I of article 1639…
…tween that date and 31 December 2025, and meeting, during the reference period mentioned in article 1467 A, to the conditions set out in 1°, 3°, 4° and 5° of article 44 sexies-0 A.The exemption applie…
…rty tax, when their health project is validated under the conditions provided for in the article L. 1434-12 of the Public Health Code and they have entered into the agreement provided for in article L…
…emption applies after the reduction in the base provided for in the last paragraph of II of article 1478. The exemption is subject to a deliberation by the municipalities or the public establishments…
…entioned in the same articles the information relating to each of the premises mentioned in article 1498 of which they are tenants on 1st January of the year in which the declaration is filed. The lis…
…es 44 sexies and 44 quindecies may be temporarily exempted, under the conditions set out in Article 1464 C, from the business property tax for which they are liable, for the establishments they have c…
Avocate au Barreau de Paris
Toque #C2396
15+ Years In French Corporate Practice
English · French · Russian
Ready When You Are
A 20–30 minute call, in English, to scope the engagement. No obligation, no preliminary fee. You will leave the call with a clear view of what the work will cover and what it will cost.
20+ full codes and 2,400+ articles in English, with the key court rulings linked to every article — free to read.
Read MoreA lawyer-reviewed report explaining how the relevant articles apply to your situation, with case-law analysis and next steps.
Read MoreScope your matter with a Paris-Bar avocate — incorporation, contracts, disputes — handled bilingually, end to end.
Read More