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Showing 17111720 of 2313 articles for Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977

French General Tax CodeIn force
A: General information

Article 1494

…stablished on the same bases is determined, in accordance with the rules defined by the articles 1495 to 1508, for each property or fraction of property normally intended for a separate use (1).

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

Article 1498

…nd premises whose rental value is determined under the specific conditions provided for in article 1501, is determined in accordance with the procedures set out in II or III of this article. The prope…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
F: Assessment procedure

Article 1503

…mises being counted only once. The dispute is submitted to the commission provided for in article 1651 which gives a final ruling.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Periodic updating of the rental value of built and unbuilt properties

Article 1518 ter

…renewal of the municipal councils, the departmental rental value commission mentioned in article 1650 B may meet in order to modify the application of the location coefficients mentioned in 2 of B of…

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

Article 1458

…iodical publications that they are entrusted with and carry out pursuant to article 3 of law no. 47-585 of 2 April 1947 relating to the status of newspaper and periodical publication grouping and dist…

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

Article 1466 A

…0,630 and updated each year according to the change in prices. Only establishments with fewer than 150 employees are eligible for this measure.The exemption applies to companies that employed fewer th…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
V: Assessment of tax

Article 1476

I. - The business property tax is assessed in the name of the persons carrying out the taxable activity, under the conditions laid down for direct taxation, subject to the same penalties or appeals.II…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Provisions common to industrial establishments and commercial premises

Article 1501 bis

…ermined, without prejudice to the provisions of article 1494, according to the following rates: a) €56 per linear metre of quay for quays and platforms used for container or bulk freight, excluding ro…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Reduction in the rental value of certain properties

Article 1518 A quinquies

…orial authority, to the ratio between, on the one hand, the sum of the unrevised rental values on 1 January 2017 of the built properties mentioned in the same I of article 1498 taxable in respect of t…

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

Article 1458 bis

…cals to the public as agents registered with the commission referred to in Article 26 of Law No. 47-585 of 2 April 1947 on the status of newspaper and periodical publication grouping and distribution…

AI translation · Updated 7 Nov 2023Open Article
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