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Showing 15711580 of 2313 articles for Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies

French General Tax CodeIn force
3°: Buildings financed by state-subsidised loans

Article 1384 C

…istance from the State or with a subsidy from the National Urban Renewal Agency, pursuant to 3° and 5° of Article L. 831-1 du code de la construction et de l'habitation or by means of financing provid…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1° ter: Rural regeneration zones. Rental housing acquired and improved with financial assistance from the Agence nationale de l'habitat (National Housing Agency)

Article 1383 E bis

In the rural revitalization zones mentioned in article 1465 A, municipalities and public establishments for inter-municipal cooperation with their own tax authority may, by means of a general decision…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
2°: Low-cost housing

Article 1384

…alterations or extensions, the building loses the character of a low-rental dwelling.(1) Annex III, art. 314.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1382 E

…t properties that is theirs, abolish the exemption provided for in I or limit it to 10, 20, 30, 40, 50, 60, 70, 80 or 90% of the taxable base.This deliberation may not be withdrawn or amended for thre…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1a: Exemption for between two and five years

Article 1383 A

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 property tax…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
1°-0 bis: Priority urban policy districts

Article 1383 C ter

…ticle 1639 A bis, properties located in the priority urban policy neighbourhoods defined in article 5 of Law no. 2014-173 of 21 February 2014 programming for the city and urban cohesion are exempt fro…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1382 C

Municipalities and public establishments for inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in l'article 1639 A bis, exempt from pro…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1382 G

Municipalities and public establishments for inter-communal cooperation with their own tax status may, by deliberation taken under the conditions provided for in Article 1639 A bis, exempt, for their…

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
A: Taxable properties

Article 1380

Property tax is levied annually on built-up properties located in France with the exception of those expressly exempted by the provisions of this code.

AI translation · Updated 7 Nov 2023Open Article
French General Tax CodeIn force
B: Permanent exemptions

Article 1382 B

Municipalities and public establishments of inter-municipal cooperation with their own tax status may, by deliberation taken under the conditions provided for in article 1639 A bis, exempt, for their…

AI translation · Updated 7 Nov 2023Open Article
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