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Showing 16311640 of 2313 articles for Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977

French General Tax CodeIn force
II: Exemptions and allowances

Article 1449

The following are exempt from business property tax:1° Local authorities, public establishments and State bodies, for their activities of an essentially cultural, educational, health, social, sporting…

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

…mber 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 relief,…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
II: Exemptions and allowances

Article 1456

…subject to the provisions of II of Article L. 433-3 of the Monetary and Financial Code or more than 50% of whose capital is held by persons defined in 1 quinquies of article 207 of this code and holde…

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

Article 1388 quinquies

…sment for property tax on built-up properties for buildings or parts of buildings attached from 1st January 2009 to an establishment meeting the conditions required to benefit from the allowance provi…

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: Cadastral changes and changes affecting the tax debtor

Article 1403

As long as the cadastral transfer has not been made, the former owner continues to be taxed on the roll, and he or his natural heirs may be compelled to pay the property tax, except for their recourse…

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

Article 1411 bis

The rental value of premises allocated exclusively to the accommodation of seasonal agricultural employees under the conditions provided for by Article L. 716-1 of the Rural and Maritime Fishing Code,…

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

Article 1395 H

…o 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 in 1° ter of…

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

Article 1396

I. - Property tax on undeveloped properties is established on the basis of the cadastral rental value of these properties determined in accordance with the rules defined in

AI translation · Updated 7 Nov 2023Open Article
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