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Showing 17411750 of 2313 articles for Art. 1589-2 · CGI Art. 680 · TGI Bordeaux 5 January 1977

French General Tax CodeIn force
F: Assessment procedure

Article 1505

…ed with the valuation of the built properties mentioned in I of article 1496 and articles 1497 and 1501. After harmonisation with the other municipalities in the department, the valuations are set by…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: General provisions

Article 1509

…Uncultivated or obviously underexploited land listed in the statement provided for in Article L. 125-5 of the Rural and Maritime Fishing Code is included in the best arable land category until such t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Special procedures for determining the rental value of certain properties

Article 1518 D

For the determination of the rental value of industrial fixed assets whose ownership is, pursuant to the loi n° 2014-872 du 4 août 2014 portant réforme ferroviaire, transférée à la SNCF ou à SNCF Rése…

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

Article 1461

…se of their members ; 3° (Repealed); 4° Sociétés de bains-douches and sociétés de jardins ouvriers; 5° Allotment garden organisations as defined in l'article L. 561-2 of the French Rural and Maritime…

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

Article 1464 G

…business revitalisation zone defined in III of this article. The exemption ceases to apply from 1st January of the year following the year in which the establishment no longer carries on a commercial…

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

Article 1466 B

…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…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Residential and business premises

Article 1496 bis

…l residential premises and premises for professional use in the municipality will be valued, from 1 January 1987, by applying the rates in force in the part of the municipal territory located outside…

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

…II of article 1496 and article 1497, as well as those for commercial premises mentioned in article 1501 and those for non-built properties and land and soil for industrial or commercial use, are updat…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Flat-rate tax on network companies

Article 1519 F

I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to photovoltaic or hydroelectric power generation plants, with the exception of those mentioned in Article 1519 D, whose installed…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Household waste collection tax

Article 1523

…y name. The same applies to the occupants of temporary buildings erected pursuant to Ordinance no. 45-609 of 10 April 1945 relating to preliminary reconstruction work. The provisions of articles 1502…

AI translation · Updated 7 Nov 2023Open Article
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