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Showing 111120 of 66740 articles for Art. 1873-1 and 1873-13

French General Tax CodeIn force
I: Distribution of resources

Article 1379

…ns determined by this chapter:1° Property tax on built-up properties, provided for in Articles 1380 and 1381 ;2° La taxe foncière sur les propriétés non bâties, prévue à l'article 1393 ;3° La taxe d'h…

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

Article 1395

The following are exempt from property tax on undeveloped properties:1° Land sown, planted or replanted with woodland, for the first thirty years of sowing, planting or replanting. From 1 January of t…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1396

I. - Property tax on undeveloped properties is established on the basis of the cadastral rental value of these properties determined in accordance with the rules defined in

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

Article 1381

…atmospheric coolers, dry docks, works serving as a support for operating equipment; 2° Works of art and communication routes; 3° Boats used at a fixed point and fitted out for habitation, trade or ind…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
D: Tax base

Article 1388

…e of these properties determined in accordance with the principles defined by articles 1494 to 1508 and 1516 to 1518 B and subject to deduction of 50% of its amount in consideration of management, ins…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1382

The following are exempt from property tax on built properties:1° Buildings owned by the State and local authorities, when they are assigned to a public service or of general utility and do not produc…

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

Article 1380

Property tax is levied annually on built-up properties located in France with the exception of those expressly exempted by the provisions of this code.

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

Article 1393

…hose that are expressly exempted by the provisions of the present code.It is due in particular for land occupied by railways, quarries, mines and peat bogs, ponds, salt works and salt marshes as well…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
E: Special rebates

Article 1398

In the event of loss of standing crops as a result of hail, frost, flooding, fire or other extraordinary events, a proportional reduction in the property tax relating for the current year to the plots…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1394

…ties:1° National roads, departmental roads, communal roads, including public squares used for fairs and markets, as well as the roads of land associations for agricultural and forestry land developmen…

AI translation · Updated 7 Nov 2023Open Article
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Mariela Petrova

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