French General Tax CodeIn force
I: Property tax on built-up properties
Article 1391 B
…when the amount of income for the previous year does not exceed the limit provided for in article 1417.
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Showing 1631–1640 of 2313 articles for “Art. 4 and CGI Art. 111”
…when the amount of income for the previous year does not exceed the limit provided for in article 1417.
It is granted a rebate of the land tax contribution on non-built properties levied for the benefit of municipalities and groupings of municipalities with their own tax system on non-built properties c…
Exempt from this exemption are production cooperative companies whose articles of association and operation are recognised as complying with the provisions of law no. 78-763 of 19 July 1978 on the sta…
…stablishment meeting the conditions required to benefit from the allowance provided for in article 1466 F is subject to an abatement when they are located in Guadeloupe, Guyana, Martinique, Mayotte or…
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…
…ng as the cadastral transfer has not been made, the former owner continues to be taxed on the roll, and he or his natural heirs may be compelled to pay the property tax, except for their recourse agai…
…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, whose status is governed by the…
…La Réunion, unbuilt properties classified in the first, second, third, fourth, fifth, sixth, eighth and ninth categories defined in article 18 of the ministerial instruction of 31 December 1908 are ex…
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
The decisions of the tax administration and the judgments of the administrative courts pronouncing the rebates or taxes provided for by article 1404 have effect, both for the year they relate to and f…
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