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Showing 1731–1740 of 2313 articles for “Art. 4°-c and CGI Art. 260 D”
The assets allocated to the public service missions of territorial professional health communities are exempt from business property tax, when their health project is validated under the conditions pr…
I. - The creation or extension of an establishment is exempt from business property tax for a period of three years from, depending on the case, the year following that of the creation or the second y…
Taxpayers subject to the reporting obligations mentioned in articles 53 A, 96,96 A, 223 and 302 septies A bis are required to include on the declarations mentioned in the same articles the information…
…sion of the valuations, those liable for the property tax or, failing this, the council tax on second homes and other furnished premises not used as a main residence or an ancillary tax established on…
In the interval between two updates provided for by article 1518, property rental values, with the exception of those of properties assessed under the conditions provided for in article 1498, are incr…
I. - Companies that benefit from the exemptions provided for in Articles 44 sexies and 44 quindecies may be temporarily exempted, under the conditions set out in Article 1464 C, from the business prop…
I.-Subject to II of this article, the municipalities and their public establishments for inter-municipal cooperation with their own tax status may, by a general decision taken under the conditions def…
For the assessment of local taxes, the rental values of specific port handling tools, equipment and facilities transferred or having been the subject of a transfer of real rights under the conditions…
I. - The flat-rate tax mentioned in Article 1635-0 quinquies applies to radio stations whose power requires a notice, agreement or declaration to the Agence nationale des fréquences pursuant to Articl…
The business property tax is assessed in each commune where the taxpayer has premises or land, on the basis of the rental value of the property located there (1).The business property tax due for repl…
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