French General Tax CodeIn force
4°: Reduction of bases in Corsica
Article 1472 A ter
…ica for the benefit of the communes and their groupings are multiplied by a coefficient equal to 0.75.
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Showing 1731–1740 of 2313 articles for “Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977”
…ica for the benefit of the communes and their groupings are multiplied by a coefficient equal to 0.75.
When the property mentioned in l'article 1499 taken in leasing are acquired by the lessee, the rental value of these assets may not, for the taxes drawn up in respect of subsequent years, be lower tha…
…from the defect or inaccuracy of the built property declarations provided for in articles 1406 and 1502, and those provided for in XVII of article 34 of law n° 2010-1658 du 29 décembre 2010 de finance…
…sion or, in the absence of such agreement, by the departmental commission provided for in article 1651, are notified to the mayor by the tax administration. The mayor must, within five days of notific…
…The mayor shall have the said decisions posted in accordance with the procedure set out in article 1510.III. - The procedures for applying I and II are laid down by decree in the Conseil d'Etat, as is…
…m the conversion of industrial or professional premises valued in accordance with Articles 1498 to 1500 and in municipalities within whose territory one or more priority neighbourhoods for urban polic…
…small and medium-sized enterprises within the meaning of Annex I to Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in a…
…of this I is subject to a reduction. The amount of this allowance is equal, in the first year, to 75% of the exempt base of the last year of application of the exemption provided for in the second pa…
…'article 1639 A bis, the net taxable base for business property tax of establishments existing on 1 January 2009 in Guadeloupe, French Guiana, Martinique, La Réunion or Mayotte or which are created or…
By way of derogation from Article 1496 I, housing premises of an exceptional nature are valued under the conditions provided for in Article 1498, as in force on 31 December 2016.
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