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Showing 1711–1720 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
I. - Municipal councils and the deliberative bodies of public establishments for inter-communal cooperation with their own tax system may, by a decision taken under the conditions provided for in I of…
I. - Council tax on second homes and other furnished premises not allocated to the principal dwelling is due:1° For all furnished premises allocated to residential use other than those allocated to th…
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…
A territorial economic contribution has been introduced, comprising a business property tax and a business value added tax.
The following are exempt from business property tax: 1° Disaster loan groups set up under the provisions of articles 44 to 49 of law no. 47-580 of 30 March 1947; 2° Associations of war wounded and vet…
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…
Each property or fraction of a property is assessed on the basis of its consistency, use, location and condition on the date of the valuation (1). The first paragraph is not applicable to the properti…
I. - The rental values of the built properties mentioned in I of article 1496, industrial establishments mentioned in article 1499 and premises whose rental value is determined under the specific cond…
I.-The flat-rate tax referred to in Article 1635-0 quinquies applies to geothermal electricity production facilities whose installed electrical capacity within the meaning of Articles L. 311-1 et seq.…
I. - The municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a general resolution adopted under the conditions defined in l'article 1639 A…
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