Article 1498
…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 rental value is determin…
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Showing 1711–1720 of 2313 articles for “Art. 4 and CGI Art. 111”
…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 rental value is determin…
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…
…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 declarations…
The following are exempt from business property tax:1° Publishers of periodical sheets and companies in which they hold a majority of the capital and to which they entrust the performance of grouping…
…more of these priority neighbourhoods, up to a limit of a net taxable base set for 2023 at €30,630 and updated each year according to the change in prices. Only establishments with fewer than 150 emp…
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…
I.-For the application of articles 1498 and 1499 in ports, with the exception of marinas, the rental value of quays and open spaces relating to these quays, assigned to loading, unloading, transhipmen…
…the property tax on built-up properties, the business property tax, the council tax on second homes and other furnished premises not allocated to the principal dwelling and the household waste removal…
…odicals to the public as agents registered with the commission referred to in Article 26 of Law No. 47-585 of 2 April 1947 on the status of newspaper and periodical publication grouping and distributi…
I.-Companies that benefit from the exemption provided for in Article 44 sexdecies are exempt from business property tax for establishments located in an urban area to be boosted defined in II of the s…
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