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Showing 1651–1660 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
I.- Owners of premises used for residential purposes are required to declare to the tax authorities, before 1 July each year, information relating to the nature of the occupation of these premises if…
…for the first time by an approved certification body. It will cease to apply definitively from 1st January of the year following the year in which the plots are no longer farmed organically.The delib…
…ded for the accommodation of pupils in schools and boarding schools;4° Offices of public officials ;5° Premises allocated to student accommodation in university halls of residence when the management…
…n establishment providing long-term care, mentioned in the penultimate paragraph of article L. 6143-5 of the Public Health Code, and including accommodation, to people who are not living independently…
A territorial economic contribution has been introduced, comprising a business property tax and a business value added tax.
…roperty tax: 1° Disaster loan groups set up under the provisions of articles 44 to 49 of law no. 47-580 of 30 March 1947; 2° Associations of war wounded and veterans recognised as being in the public…
Article 1465 also applies for transactions carried out from 1 January 2009 until 31 December 2023 in investment aid zones for small and medium-sized enterprises and within the limits provided for by A…
Each property or fraction of a property is assessed on the basis of its consistency, use, location and condition on the date of the valuation (1). The first paragraph is not applicable to the properti…
…499 and premises whose rental value is determined under the specific conditions set out in article 1501 as well as that of non-built properties are updated according to a procedure comprising: 1° The…
I.-The flat-rate tax referred to in Article 1635-0 quinquies applies to geothermal electricity production facilities whose installed electrical capacity within the meaning of Articles L. 311-1 et seq.…
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