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Showing 8341–8350 of 52212 articles for “Art. 1844-1”
I.-In Mayotte, the tax base for property tax on undeveloped properties sold from 1 January 2018 to 31 December 2025 by a public entity to illegal occupiers of land is subject to a reduction for the th…
I. - Undeveloped properties classified in the first, second, third, fifth, sixth and eighth categories as defined in the ministerial instruction of sixth and eighth categories defined in article 18 of…
The construction, manufacture or recasting of military equipment carried out by the State in its industrial establishments is subject to business property tax. The same applies to maintenance and majo…
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…
I. - When located in Guadeloupe, French Guiana, Martinique, Mayotte or La Réunion, unbuilt properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined…
I. - Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax system may, by a decision taken under the conditions provided for in I of…
I. - The creation or extension of an establishment is exempt from business property tax for a period of three years from, depending on the case, the year following that of the creation or the second y…
Decisions taken pursuant to articles 1504 and 1518 ter cannot be contested in a dispute relating to the rental value of a built-up property.
I. - For the properties mentioned in I of Article 1498: 1° Partial exemptions from direct local taxes are granted for the years 2017 to 2025 when the difference between the assessment established for…
I. - A conciliation commission is set up in each département, comprising:1° A sitting magistrate, designated by order of the Minister of Justice, who acts as chairman;2° The departmental director of p…
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