Article 1509
…or tax purposes as building land and the disposal of which falls within the scope of I of l'article 257 are subject to property tax on undeveloped property as building land, for the year of sale and t…
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Showing 51–60 of 70 articles for “Art. 257”
…or tax purposes as building land and the disposal of which falls within the scope of I of l'article 257 are subject to property tax on undeveloped property as building land, for the year of sale and t…
…4R. 613-19n° 2005-1677 of 28 December 2005R. 613-20n° 2005-1007 of 2 August 2005R. 613-20-1no. 2010-257 of 14 March 2010R. 613-20-2n° 2013-383 of 6 May 2013R. 613-21 and R. 613-22n° 2005-1007 of 2 Aug…
…4R. 613-19n° 2005-1677 of 28 December 2005R. 613-20n° 2005-1007 of 2 August 2005R. 613-20-1no. 2010-257 of 14 March 2010R. 613-20-2n° 2013-383 of 6 May 2013R. 613-21 and R. 613-22n° 2005-1007 of 2 Aug…
…vision of commercial or craft services. Building plots are those defined in 1° of 2 of I of article 257 of this code.This I does not apply to transfers made between a transferor and a transferee who a…
…de on board a ship, aircraft or train.II. - The place of the operations referred to in I of Article 257 and in 5° bis of l'article 260 is located in France when they relate to buildings located in Fra…
…e the interactions between the users of the interface are incidental, within the meaning of Article 257 ter, to the supply to those users, by means of that interface, by the person making it available…
…the premises or to bring the building to a new state within the meaning of 2° of 2 of I of Article 257, relating to: a) Social rental housing covered by an agreement under which the personalised hous…
…pal transaction is located in France;8° The single supply of services referred to in III of Article 257 ter carried out by a person who has in France the seat of his economic activity or a permanent e…
…ars, work leading to the production of a new building within the meaning of 2° of 2 of I of Article 257, or necessary to complete an unfinished building. II. - This exemption is subject to the conditi…
…).3. (Used goods):1° a. Subject, where applicable, to the provisions of 1° and 2° of III of Article 257, sales of used goods made by persons who have used them for the purposes of their businesses.How…
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