Article 1496
…determined by comparison with that of reference premises chosen, in the municipality, for each type and category of premises. II. - The rental value of the reference premises is determined on the basi…
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Showing 1721–1730 of 2313 articles for “Art. 4 and CGI Art. 111”
…determined by comparison with that of reference premises chosen, in the municipality, for each type and category of premises. II. - The rental value of the reference premises is determined on the basi…
…for the revision of balance sheets.Before any application of these coefficients, the cost price of land is increased by 3% for each year that has elapsed since the property became the property of the…
I. - For the properties mentioned in I of Article 1498: 1° Partial exemptions from direct local taxes are granted for the years 2017 to 2025 when the difference between the assessment established for…
…this article, companies that carry out the operations mentioned in the first paragraph of article 1465 under the conditions and subject, where applicable, to the approval provided for in this article…
…isions relating to the business property tax, with the exception of those provided for in Articles 1465 to 1465 B, the extension of an establishment means the net increase in the tax base compared wit…
…communes, on each net tonne of the conceded product extracted by mine concessionaires, amodiataires and sous-amodiataires of mining concessions, by holders of mining permits and by explorers of oil an…
With the exception of the levy mentioned in XIX of article 1647 made for the benefit of the State, the product of the tax on electricity production installations using mechanical wind energy at sea me…
…total gross remuneration received for this activity during the reference period defined in article 1467 A, is less than the limit of 16.5% of the annual amount of the ceiling mentioned in article L. 2…
…dary education establishments that have signed a contract with the State in application of article L442-1 of the Education Code and higher education establishments that have entered into an agreement…
The bases of the business property tax levied in Corsica for the benefit of the communes and their groupings are multiplied by a coefficient equal to 0.75.
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