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Showing 1691–1700 of 2313 articles for “Art. 4 and CGI Art. 111”
…the event of a change in the method for determining the rental value of an industrial building or land pursuant to articles 1499-00 A or 1500, the resulting change in rental value is subject to a red…
…d as a result of transactions mentioned in the first paragraph carried out as from 1st January 1989 and until 31st December 1991 may not be less than 85% of the rental value adopted the year preceding…
…tions in the natural gas transmission network, pipelines for the transmission of other hydrocarbons and pipelines for the transmission of chemical products.II. - The flat-rate tax is due each year by…
…provided that the rooms rented constitute the main residence of the tenant or furnished sub-tenant, and that the rental price remains set within reasonable limits; 3° Unless otherwise decided by the m…
Mine concessionaires, amodiataires and sous-amodiataires of mining concessions, holders of mining permits and explorers of oil and fuel gas mines are exempt from business property tax only for the ext…
…ocated in France, excluding property exempt from property tax on built-up properties under 11°, 12° and 13° of Article 1382, which the taxpayer has used for the purposes of his professional activity d…
Article 1499 does not apply to the determination of the rental value of property available to businesses that meet the conditions set out in article 19 of law no. 96-603 of 5 July 1996 relating to the…
…aluation attributed to the built properties they own or have the disposal of, within the time limit and in the forms provided for by the Book of Tax Procedures with regard to local direct taxes.II. -…
…l tax is introduced on electricity production facilities using mechanical wind energy located in inland waters, the territorial sea or the exclusive economic zone.The tax is paid by the operator of th…
Municipalities and their public establishments for inter-municipal cooperation with their own tax authority may, by a general decision taken under the conditions defined in article 1639 A bis, exempt…
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