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Showing 15511560 of 2313 articles for Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977

French General Tax CodeIn force
A: Taxable properties

Article 1381

…tructions with the exception of land occupied by greenhouses assigned to an agricultural operation; 5° With the exception of those mentioned in the last paragraph of the article 1393, uncultivated lan…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3° bis: Premises acquired or developed with State assistance

Article 1384 E

From 1 January 2015, unless otherwise decided by the municipality or the public establishment for inter-municipal cooperation with its own tax system, under the conditions provided for in I of Article…

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

Article 1388

…value of these properties determined in accordance with the principles defined by articles 1494 to 1508 and 1516 to 1518 B and subject to deduction of 50% of its amount in consideration of management,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1: Two-year exemption

Article 1383

…is and for its own share, limit the exemption provided for in the first paragraph of this I to 40%, 50%, 60% or more. The municipality may, by a decision taken under the conditions set out in article…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3° bis: Premises acquired or developed with State assistance

Article 1384 D

From 1st January 2000, premises acquired, fitted out or built with a view to creating temporary or emergency accommodation facilities that are the subject of an agreement between the owner or manager…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2° bis Intermediate housing

Article 1384-0 A

New homes allocated to the principal dwelling and completed before 1 January 2023 are exempt from property tax on built properties for a period of twenty years from the year following that of their co…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
3° bis: Premises acquired or developed with State assistance

Article 1384 F

…le, the owner shall send to the tax department of the place where the property is located, before 1 January of the first year in respect of which the exemption is applicable, a declaration including a…

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

Article 1388 bis

…y and having benefited from an exemption provided for in articles 1384,1384 A, in IIa of Article 1385 or acquired before 1 January 1998 with a view to their rental with financial assistance from the S…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
I: Distribution of resources

Article 1379-0 bis

…s property tax, the components of the flat-rate tax on network companies, provided for in articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H and 1519 HA, the property tax on built-up properties, the prop…

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

Article 1382

…ngs forming a necessary dependency of cemeteries, including cemeteries constituted under Article L. 522-12 du code des pensions militaires d'invalidité et des victimes de guerre pour la sépulture des…

AI translation · Updated 7 Nov 2023Open Article
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