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Showing 1561–1570 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
I. - Communes and public establishments for inter-communal cooperation with their own tax status may, by a deliberation taken under the conditions provided for in Article 1639 A bis, exempt, for their…
…y and having benefited from an exemption provided for in articles 1384,1384 A, in IIa of Article 1385 or acquired before 1 January 1998 with a view to their rental with financial assistance from the S…
…s property tax, the components of the flat-rate tax on network companies, provided for in articles 1519 D, 1519 E, 1519 F, 1519 G, 1519 H and 1519 HA, the property tax on built-up properties, the prop…
…ngs forming a necessary dependency of cemeteries, including cemeteries constituted under Article L. 522-12 du code des pensions militaires d'invalidité et des victimes de guerre pour la sépulture des…
…ing that of the occupation provided for in the first paragraph and sets a single exemption rate of 25%, 50%, 75% or 100%.II. - In order to benefit from the exemption, before 1st January of the first y…
…tions provided for in I of l'article 1639 A bis, exempt from property tax on built properties up to 50% or 100% the construction of new housing completed from 1st January 2009 whose high level of over…
…of the exemption is subject to compliance with Articles 13 and 14 of Commission Regulation (EU) No 651/2014 of 17 June 2014 declaring certain categories of aid compatible with the internal market in a…
…od that they determine, housing that is the subject of a rehabilitation lease pursuant to Article L252-1 of the Construction and Housing Code.The reporting obligations of persons and organisations fal…
…code, with the aim of protecting them from the foreseeable natural risks listed in I of article L. 562-1 of the Environment Code.The abatement is applicable for taxes drawn up in respect of the five…
…e 1639 A bis, properties located in the employment areas defined in 3 bis of article 42 of law no. 95-115 of 4 February 1995 on land use planning and development are exempt from property tax on built-…
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