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Showing 361–370 of 26171 articles for “Art. 4 B”
I. - The basis of assessment for property tax on built properties for rental housing mentioned in Article L. 441-1 of the Construction and Housing Code, belonging to one of the bodies listed in articl…
The taxation and assessment rules, as well as those relating to the filing of returns, provided for by this code with regard to direct local taxes for the taxpayers mentioned in the second paragraph o…
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…
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…
…yers aged over sixty-five on 1 January of the tax year other than those referred to in article 1391 benefit from an automatic reduction of €100 in property tax on built-up properties relating to their…
…perty tax on undeveloped property for the fifteen years following the year in which it was planted, by decision of the departmental and regional councils, in respect of the share allocated respectivel…
…clusively to the accommodation of seasonal agricultural employees under the conditions provided for by Article L. 716-1 of the Rural and Maritime Fishing Code, as well as accommodation for apprentices…
Municipalities other than those referred to in Article 232 may, by a deliberation taken under the conditions provided for in Article 1639 A bis, make dwellings that have been vacant for more than two…
People who retain the use of the dwelling that was their main residence before being permanently housed in an establishment or service mentioned in 6° of I of Article L. 312-1 of the code de l'action…
Article 1465 also applies for transactions carried out from 1 January 2009 until 31 December 2023 in investment aid zones for small and medium-sized enterprises and within the limits provided for by A…
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