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Showing 1581–1590 of 2313 articles for “Art. 5 · BOI-IS-CESS-10 · BOI-IS-FUS-20-20 · CGI Art. 238 quindecies”
The taxation and assessment rules, as well as those relating to the filing of returns, provided for by this code with regard to direct local taxes for the taxpayers mentioned in the second paragraph o…
I. - New constructions allocated to the principal dwelling and financed to the extent of more than 50% by means of loans assisted by the State, as provided for in Articles L. 301-1 et seq. of the Cons…
New constructions allocated to the main dwelling resulting from demolition operations and reconstitution of the supply of social rental housing demolished under the conditions provided for in articles…
…roperties for a period of seven years buildings belonging to a company created until 31 December 2025 and meeting, during the reference period mentioned in article 1467 A, under the conditions set out…
…or in I of article 1639 A bis, exempt from property tax on built-up properties, up to a maximum of 25% or 50%, buildings used for residential purposes completed prior to the implementation of a mining…
…ated in the defence restructuring zones defined in 1° and 2° of 3 ter of the article 42 of law no. 95-115 of 4 February 1995 d'orientation pour l'aménagement et le développement du territoire'.The exe…
I.-Locations and public establishments for inter-communal cooperation with their own tax status may, by a decision taken under the conditions provided for in article 1639 A bis, partially or fully exe…
…in I of l'article 1639 A bis, exempt from property tax on built-up properties, up to a maximum of 15% or 30%, buildings used for residential purposes completed prior to the implementation of a techno…
The basis of assessment for property tax on built properties for residential premises allocated exclusively to the accommodation of seasonal agricultural employees under the conditions provided for by…
Property tax on built-up properties, property tax on non-built-up properties and council tax on second homes and other furnished premises not allocated to the principal dwelling are established for th…
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