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…
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Showing 1631–1640 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
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…
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…
…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,…
…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…
…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…
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…
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…
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,…
…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…
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
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