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Showing 1711–1720 of 2313 articles for “Art. 1882 · Cass. com. 26 November 1996 · CGI Art. 1042 · CGI Art. 1961”
I.-Companies that benefit from the exemption provided for in Article 44 septdecies are exempt from business property tax for establishments located in priority development zones defined in II of the s…
…tax system may decide to exempt municipal credit unions from business property tax, in whole or in part.
…or in the first paragraph as well as the conditions for applying this paragraph (1). (1) Annex III, art. 323.
The rental value of property liable to property tax on built-up properties, to council tax on second homes and other furnished premises not allocated to the main dwelling or to an ancillary tax establ…
I. - The rental value of each built property or fraction of a built property, other than premises mentioned in I of article 1496, industrial establishments mentioned in article 1499 and premises whose…
I. - The representative of the administration and the communal direct tax commission draw up the list of reference premises referred to in article 1496, determine their weighted surface area and estab…
I. - In the interval between two updates provided for in III, the rates defined in 2 of B of II of Article 1498 are updated by the tax authorities on the basis of changes in rents recorded in the decl…
…(1);2° Press agencies that appear on the list drawn up in application of Article 1 of Order no. 45-2646 of 2 November 1945 as amended, by virtue of the activity they carry out within the scope of tha…
…re exempt from business property tax up to the limit of the net taxable base set, for 2023, at €82,626 and updated each year according to the change in the price index. The exemptions apply when the f…
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…
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