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Showing 15411550 of 2313 articles for Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977

French General Tax CodeIn force
4° : Acts, archives, registers and documents destroyed as a result of war, disaster or any other event

Article 1125

The filing of deeds and documents required to reconstitute mortgage documentation destroyed by a case of force majeure is exempt from all duties and taxes, as well as from the contribution provided fo…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
12°c: Trust

Article 1133 quater

…ding the transfer of additional property or rights to the trustee are subject to a fixed duty of €125. However, Article 1020 does not apply to deeds recording the return of all or part of the trust es…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Title V: Provisions common to Titles I, II and IV

Article 1378 bis

Transfers of any kind having as their object, in the case of long leases, either the right of the lessor or the right of the lessee, are subject to the provisions of this code concerning transfers of…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
01°: Energy savings

Article 1383-0 B

…or in I of article 1639 A bis, exempt from property tax on built-up properties at a rate of between 50% and 100% homes completed before 1 January 1989 that have been the subject, by the owner, of capi…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1° ter: Rural regeneration zones. Rental housing acquired and improved with financial assistance from the Agence nationale de l'habitat (National Housing Agency)

Article 1383 E

I. - In the rural revitalisation areas mentioned in article 1465 A, the municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by means of a general…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°g: Priority development zones

Article 1383 J

…and for the same duration as the latter.III.The exemptions provided for in I and II apply from 1st January of the year following the year in which the property is attached to a qualifying establishme…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
Ca: Correction applied to allowances when property tax on built-up properties is transferred

Article 1388-0

…d the department applied in 2020 in the municipality; II. II.-For business premises existing on 1st January 2020 and valued in application of article 1498, for the application of I of this article, th…

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

Article 1382 D

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

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

Article 1382 H

…italisation zones defined in II of Article 1464 F. The exemption applies to buildings attached on 1 January of the tax year to an establishment that meets the conditions to benefit from the exemption…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°d: Buildings included in or erected near sites exposed to particular risks

Article 1383 G bis

…tions provided for in I of article 1639 A bis, exempt from property tax on built properties, up to 25% or 50%, buildings used for residential purposes that :- are built less than three kilometres from…

AI translation · Updated 7 Nov 2023Open Article
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