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Showing 1601–1610 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…n 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 pr…
I. - Taxpayers aged over seventy-five on 1st January of the year of taxation are exempt from property tax on built properties for the building inhabited by them, when the amount of income for the prev…
…benefit from the total exemptions provided for in articles 1394 B and 1394 C as well as articles 1395 to 1395 E and 1649.The partial exemptions provided for in 1° ter of article 1395 apply after the e…
…ed or replanted with woodland, for the first thirty years of sowing, planting or replanting. From 1 January of the year following the promulgation of Act no. 2001-602 du 9 juillet 2001 d'orientation s…
Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax status may exempt, each for its own share, newly planted walnut-tree land 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…
Taxpayers may only be released from the taxation to which wasteland and waste land, moorland and heathland and land habitually flooded or devastated by water must be subject if these properties are re…
…on passed under the conditions laid down in article 1639 A bis, increase by a percentage of between 5% and 60% its share of the council tax assessment on second homes and other furnished premises not…
…me for the year preceding that for which the tax assessment is made does not exceed the sum of 11,885 €, for the first share of family quotient, increased by 3,174 € for each additional half share, us…
Drivers and coachmen who own one or two carriages that they drive and manage themselves are exempt from business property tax, provided that the two carriages are not used simultaneously, that they ha…
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